Boulevard de Constance
77305 Fontainebleau Cedex
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Fair value accounting, Goodwill, Impairments, SFAS 142, Write-offs
diversification, voluntary disclosure, governance, valuation
manufacturing plants, micro-level data, segment reporting, discretionary disclosure, agency
commercial paper conduits, consolidation, economic consequences of accounting choice, financial accouting, FIN 46, regulation, securitization
earnings management, restructuring charges, special items, discretionary accruals
misreporting, investment, mergers and acquisitions, pressure on managers
accounting conservatism, fiduciary duties, corporate governance
fair value estimates, SEC enforcement, comment letters, information uncertainty
earnings dilution, earnings management, earnings-per-share (EPS), employee stock options, stock buybacks, stock repurchases
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