A New Accounting Approach to Evaluate M & A Prices and Goodwill Allocations
This dissertation introduces a new method for evaluating mergers and acquisitions (M&As) and goodwill allocations associated with them. This method differs from Generally Accepted Accounting Principles (GAAP), which estimate the sum of the fair value of net identifiable assets by focusing on bal...
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| Language: | English |
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2014
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| Online Access: | https://doi.org/10.7916/D8NG4NR0 |