The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence

Hellman Niclas; Andersson Patric; Froberg Emelie

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The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence

机译：IFRS商誉报告对财务分析师的股权估值判断的影响：一些实验证据

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This article uses an experiment to investigate how professional financial analysts evaluate a corporate acquisition announced by an IFRS preparer. The findings suggest that professional analysts are affected by preparers' acquisition premium allocations in a potentially misleading way as the participants considered the acquisition to be value-enhancing when the premium was allocated to goodwill, but value-reducing when allocated to identifiable intangible assets. These effects were mitigated at the aggregate level when additional discounted cash flow analysis information was provided; however, there were significant differences in information search behaviour as quite many participants focused primarily on the exploitation of earnings information.

机译：本文使用一个实验来调查专业财务分析师如何评估IFRS准备者宣布的公司收购。调查结果表明，专业分析师受制于准备者的收购溢价分配的潜在误导方式，因为参与者将溢价分配给商誉时认为收购是增值的，而分配给可辨认的无形资产则认为收购是降价的。提供额外的现金流量折现分析信息后，这些影响在总体上得到了缓解；但是，信息搜索行为存在显着差异，因为很多参与者主要关注收益信息的利用。

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来源
《Accounting and finance》 |2016年第1期|113-157|共45页
作者
Hellman Niclas; Andersson Patric; Froberg Emelie;
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作者单位

Stockholm Sch Econ, S-11383 Stockholm, Sweden;

Stockholm Sch Econ, S-11383 Stockholm, Sweden;

Stockholm Sch Econ, S-11383 Stockholm, Sweden;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Acquisition; Equity valuation; Financial analysts; Goodwill;

机译：收购;股权估值;财务分析师;商誉;

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The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence

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