Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R)

• 成果类型: Article
• 署名作者: Cadman, Brian; Carrizosa, Richard; Faurel, Lucile
• 署名单位: Utah System of Higher Education; University of Utah
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/1475-679X.12036
• 发表日期: 2014
• 页码: 37-74
• 关键词: fair value; ceo turnover; AGENCY COSTS; OWNERSHIP