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Showing 1 to 3 of 3 for “"SFAS 142"”.
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The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting
… of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Financial Accounting Standards Board (FASB) issuing SFAS 142 in response to political pressure over its proposal to …
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Financial reporting quality and uncertainty about credit risk among the ratings agencies
… private information. Finally, I examine whether SFAS 142, which ended goodwill amortization and requires managerial estimates to determine potential impairments of goodwill, affected uncertainty about credit risk. I find increased uncertainty between agencies about the goodwill account for firms …
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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers
… Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that …