The Information Content and Timeliness of Fair Value Accounting: An Examination of Goodwill Write-offs Before, During and After Implementation of SFAS 142*

1 January 2004

preprint
Published by Elsevier in SSRN Electronic Journal

https://doi.org/10.2139/ssrn.590345

Abstract

As U.S. accounting standard setters increasingly favor a fair value based regime, critics claim that the abandonment of a historical cost based system may produ

Keywords

TIMELINESS
FAIR
CLAIM
IMPLEMENTATION
WRITE
PRODU
GOODWILL
REGIME
OFFS
SFAS

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