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Reflections on M&A accounting from AOL’s acquisition of Time Warner

Reflections on M&A accounting from AOL’s acquisition of Time Warner

 Healy, Paul M.
 p528-p541 English
Kế toánTài chínhSynergies.Financial reporting.Mergers and acquisitions.Goodwill, impairments
Tác giả CN Healy, Paul M.
Nhan đề Reflections on M&A accounting from AOL’s acquisition of Time Warner / Paul M. Healy
Mô tả vật lý p528-p541
Tóm tắt 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
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Synergies.
Từ khóa tự do Financial reporting.
Từ khóa tự do Mergers and acquisitions.
Từ khóa tự do Goodwill, impairments
Nguồn trích Acounting and business research- 2016, Vol46, N.5
MARC
Hiển thị đầy đủ trường & trường con
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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 Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Synergies.
653[ ] |a Financial reporting.
653[ 0] |a Mergers and acquisitions.
653[0 ] |a Goodwill, impairments
773[ 0] |t Acounting and business research |g 2016, Vol46, N.5
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