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- Research (9)
- Faculty Publications (3)
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- December 2012
- Article
Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future cash flows. The...
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Keywords:
Goodwill Impairment;
Fair-value Accounting;
FASB;
SFAS 142;
Fair Value Accounting;
Standards;
Cash Flow;
Agency Theory;
Motivation and Incentives;
Forecasting and Prediction;
Goodwill Accounting
Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is...
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Keywords:
Accounting;
Fair Values;
Politics;
Standard Setting;
Fair Value Accounting;
Goodwill Accounting;
Government Legislation;
Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- 2007
- Working Paper
Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts...
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Ramanna, Karthik, and Ross L. Watts. "Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting." Harvard Business School Working Paper, No. 08-014, August 2007.
- 12 Jul 2011
- First Look
First Look: July 12
the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to...
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Keywords:
Carmen Nobel
- 05 Feb 2008
- First Look
First Look: February 5, 2008
evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to...
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Keywords:
Martha Lagace
- 06 Apr 2010
- First Look
First Look: April 6
quality. Download the paper: http://ssrn.com/abstract=1557231 Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment Authors: Karthik Ramanna and Ross L Watts Abstract SFAS 142...
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Keywords:
Martha Lagace
- 10 Jun 2008
- First Look
First Look: June 10, 2008
http://www.hbs.edu/research/pdf/08-098.pdf Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting (revised May 2008) Authors:Karthik Ramanna and Ross L. Watt Abstract SFAS View Details
Keywords:
Martha Lagace
- 07 Apr 2009
- First Look
First Look: April 7, 2009
Effects of Using Unverifiable Estimates in Financial Reporting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires managers to estimate reporting unit values to determine goodwill...
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Keywords:
Martha Lagace
- 18 Sep 2007
- First Look
First Look: September 18, 2007
http://www.hbs.edu/research/pdf/08-013.pdf Evidence on the Effects of Unverifiable Fair-Value Accounting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires firms to use fair-value estimates...
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Keywords:
Martha Lagace