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首页> 外文期刊>Journal of accounting, auditing & finance >Accounting Discretion and Purchase Price Allocation After Acquisitions
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Accounting Discretion and Purchase Price Allocation After Acquisitions

机译：收购后会计自由裁量权和购买价分配

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摘要

The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and identifiable intangible assets under Statement of Financial Accounting Standards (SFAS) 142. The same managerial discretions are not exhibited in the purchase price allocation prior to SFAS 142, when goodwill and other intangibles are both amortized. These findings suggest that unverifiable fair value measures are associated with the underlying economics but also deviate from the true values in the presence of management reporting incentives. Further analysis suggests that external appraisers constrain managerial discretion in intangible asset valuation to an extent but do not completely eliminate it.
机译：最近，标准制定朝着超越金融资产和负债的基于公允价值会计的方向发展，要求就公允价值计量（尤其是无形资产的计量）提供更多的经验证据。本文研究了收购后商誉和可辨认无形资产的初始估值。我们发现购买价对商誉和可辨认无形资产的分配与估值的经济决定因素有关。但是，它也受到根据财务会计准则声明（SFAS）142对商誉和可辨认无形资产的区别对待而产生的管理激励的重大影响。在SFAS 142之前的购买价格分配中，没有相同的管理判断力商誉和其他无形资产均摊销。这些发现表明，无法验证的公允价值计量与潜在的经济因素相关，但在存在管理报告激励措施的情况下也偏离了真实价值。进一步的分析表明，外部评估师在一定程度上限制了管理人员对无形资产评估的判断力，但并未完全消除这种影响。

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