| 000 | 00000nab a2200000 a 4500 |
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| 001 | 41026 |
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| 002 | 2 |
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| 004 | 51589 |
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| 008 | 160905s | a 000 0 eng d |
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| 009 | 1 0 |
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| 035 | [ ] |a 1456366464 |
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| 039 | [ ] |a 20241208220536 |b idtocn |c |d |y 20160905140037 |z khiembt |
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| 041 | [ 0] |a eng |
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| 100 | [ 1] |a Healy, Paul M. |
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| 245 | [1 0] |a Reflections on M&A accounting from AOL’s acquisition of Time Warner / |c Paul M. Healy |
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| 300 | [ ] |a p528-p541 |
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| 362 | [ 0] |a Vol 46 (August 2016) |
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| 520 | [ ] |a In early 2000, AOL announced the acquisition of Time Warner for USD162 billion. The acquisition, one of the largest in history, generated USD 127 billion of goodwill. Yet after only a few years, the merged firm had taken an impairment charge for USD 99 billion, and the acquisition was viewed as a colossal failure. This study examines how the deal was initially reported and valued, the timeliness of the goodwill impairments, and how the market interpreted the reporting. Given this field evidence, I revisit key questions on M&A reporting standards and implications for future research |
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| 650 | [1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN |
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| 650 | [1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN |
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| 653 | [ ] |a Synergies. |
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| 653 | [ ] |a Financial reporting. |
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| 653 | [ 0] |a Mergers and acquisitions. |
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| 653 | [0 ] |a Goodwill, impairments |
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| 773 | [ 0] |t Acounting and business research |g 2016, Vol46, N.5 |
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| 890 | [ ] |a 0 |b 0 |c 0 |d 0 |
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