Cambridge, CB2 1AG
University of Cambridge - Judge Business School
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financial crisis, credit crunch, fair value accounting, mark-to-market, Basel 2, capital requirements, bank failure
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File name: abac12011.
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Financial crisis, Credit crunch, Fair value accounting, Mark‐to‐market, Basel 2, Capital requirements, Bank failure
Goodwill, impairment, amortisation, value relevance, information content
merger, acquisition, management earnings forecasts, disclosure
international accounting regulation, economics of standards
mergers and acquisitions, earnings management, share for share bids, accruals
File name: jbfa.
bankruptcy, exit, asset valuation
File name: abac.
management earnings forecasts, mergers, acquisitions, voluntary disclosures, merger forecasts, earnings per share
standard-setting; M&A; reliability; value-relevance; stewardship; goodwill
mergers, earnings management, creative accounting, agency
banks, corporation tax, tax avoidance, asset impairment, overseas profits
Fair Value, Financial Crisis, Relevance, Reliability, Market Failure, Pension Liabilities
Accounting Standards, Merger and Acquisition, History
M&A accounting, intangibles, M&A financing, creative accounting
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