Search Results - "Wangerin, Daniel D."
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1
Differences in the value relevance of identifiable intangible assets
Published in Review of accounting studies (23-11-2023)“…Motivated by investor criticisms of current accounting standards, this study investigates whether differences exist in how acquired identifiable intangible…”
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Journal Article -
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Target Financial Reporting Quality and M&A Deals that Go Bust
Published in Contemporary accounting research (01-06-2013)“…This study investigates the role of financial reporting quality in merger and acquisition (M&A) deals that are ultimately terminated (i.e., go bust). If a…”
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Journal Article -
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Limits of tax regulation: Evidence from strategic R&D classification and the R&D tax credit
Published in Journal of accounting and public policy (01-03-2019)“…We investigate a tax avoidance strategy where firms use the ambiguity inherent in tax reporting to classify indirect costs as research and development (R&D)…”
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Journal Article -
4
Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)
Published in Review of accounting studies (01-12-2018)“…We study how monitoring and verification of accounting-based performance benchmarks influences the design and efficiency of earnout contracts. Earnouts are…”
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Journal Article -
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How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members
Published in Accounting, organizations and society (01-11-2018)“…This study provides descriptive evidence on how the Financial Accounting Standards Board (FASB) sets Generally Accepted Accounting Principles (GAAP). Based on…”
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Journal Article -
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Target financial reporting quality and MandA deals that go bust
Published in Contemporary accounting research (01-06-2013)“…This study investigates the role of financial reporting quality in merger and acquisition (MandA) deals that are ultimately terminated (i.e., go bust). If a…”
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Journal Article -
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M&A due diligence, post-acquisition accounting information, and financial consequences
Published 01-01-2011“…This dissertation examines due diligence: a process that takes place in mergers and acquisitions (M&A) whereby acquirers obtain information that is used to…”
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Dissertation
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M&A due diligence, post-acquisition accounting information, and financial consequences
“…This dissertation examines due diligence: a process that takes place in mergers and acquisitions (M&A) whereby acquirers obtain information that is used to…”
Get full text
Dissertation