search query: @author Shaw, W. / total: 8
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| Author: | Henning, S. Lewis, B. Shaw, W. |
| Title: | Vaulation between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms |
| Journal: | Journal of Accounting Research
2000 : AUTUMN, VOL. 38:2, p. 375-386 |
| Index terms: | VALUATION PURCHASING GOODWILL ACCOUNTING |
| Language: | eng |
| Abstract: | This paper examines whether investors distinguish among identifiable components of goodwill for valuation purposes, in the year of acquisition. Similar to Barth, Beaver, and Landsman's (1992) analysis of the value relevance of the components of pension expenses under Statement of Financial Accounting Standards No 87, the authors use contemporaneous stock price and returns regressions to examine investors' valuation of the components of goodwill and their amortizations. |
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