@misc{5ba72d976a0943688868046f33668620,
title = "The Impact of IFRS Goodwill Reporting on Financial Analysts' Equity Valuation Judgements: Some Experimental Evidence (Digest Summary): N. Hellman, P. Andersson & E. Fr{\"o}berg, Accounting & Finance, Vol. 56, No. 1 (March 2016), 113-157",
abstract = "Under time pressure, experimental subjects attached a higher valuation to acquiring firms when the takeover premium was allocated to goodwill than when it was allocated to amortizable and identifiable intangible assets.",
author = "Antony Jackson",
note = "CFA Digest Summary of 'The Impact of IFRS Goodwill Reporting on Financial Analysts' Equity Valuation Judgements: Some Experimental Evidence'; N. Hellman, P. Andersson & E. Fr{\"o}berg, Accounting & Finance, Vol. 56, No. 1 (March 2016), 113-157",
year = "2016",
month = aug,
language = "English",
volume = "46",
journal = "CFA Digest",
publisher = "CFA Institute",
}