An examination of the voluntary recognition of acquired brand names in the United Kingdom 1 This paper is drawn from my dissertation. I appreciate the guidance and assistance of my dissertation committee: Dick Dietrich (Chair), William Maloney, Chris Olsen, Joshua Rosett, and Theodore Sougiannis. Helpful comments and suggestions were also provided by Ray Ball (the editor), Anne Beatty, Barry Cushing, Phil Drake, Cathy Finger, Dan Givoly, Glen Hansen, Carla Hayn, David Harris, Mary Harris, Roger Koenker, S.P. Kothari, Tom Linsmeier, Rama Ramamurthy, K. Ramesh, Doug Skinner, Richard Sloan (the referee and discussant), Mary Beth Stocken, Art Wyatt, Takashi Yaekura, Dave Ziebart, Jerold Zimmerman, London Stock Exchange staff, and workshop participants at the following universities: Alabama, California-Irvine, Illinois at Urbana-Champaign, Notre Dame, Penn State, and Utah. I also appreciate the financial assistance of Coopers and Lybrand and Richard D. and Anne Marie Irwin Foundation, and the data assistance of Datastream International. 1

An examination of the voluntary recognition of acquired brand names in the United Kingdom 1 This... This study examines UK firms' contracting cost incentives for capitalizing estimates of brand value. Results indicate that firms' decisions to capitalize acquired brands were influenced by the impact that the immediate write-off of goodwill to equity has on the London Stock Exchange's shareholder approval requirement for future acquisitions and disposals. These findings provide evidence of contracting costs that result from stock exchange mandated shareholder approval rules for planned transactions. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting and Economics Elsevier

An examination of the voluntary recognition of acquired brand names in the United Kingdom 1 This paper is drawn from my dissertation. I appreciate the guidance and assistance of my dissertation committee: Dick Dietrich (Chair), William Maloney, Chris Olsen, Joshua Rosett, and Theodore Sougiannis. Helpful comments and suggestions were also provided by Ray Ball (the editor), Anne Beatty, Barry Cushing, Phil Drake, Cathy Finger, Dan Givoly, Glen Hansen, Carla Hayn, David Harris, Mary Harris, Roger Koenker, S.P. Kothari, Tom Linsmeier, Rama Ramamurthy, K. Ramesh, Doug Skinner, Richard Sloan (the referee and discussant), Mary Beth Stocken, Art Wyatt, Takashi Yaekura, Dave Ziebart, Jerold Zimmerman, London Stock Exchange staff, and workshop participants at the following universities: Alabama, California-Irvine, Illinois at Urbana-Champaign, Notre Dame, Penn State, and Utah. I also appreciate the financial assistance of Coopers and Lybrand and Richard D. and Anne Marie Irwin Foundation, and the data assistance of Datastream International. 1

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Publisher
Elsevier
Copyright
Copyright © 1999 Elsevier Science B.V.
ISSN
0165-4101
D.O.I.
10.1016/S0165-4101(98)00035-4
Publisher site
See Article on Publisher Site

Abstract

This study examines UK firms' contracting cost incentives for capitalizing estimates of brand value. Results indicate that firms' decisions to capitalize acquired brands were influenced by the impact that the immediate write-off of goodwill to equity has on the London Stock Exchange's shareholder approval requirement for future acquisitions and disposals. These findings provide evidence of contracting costs that result from stock exchange mandated shareholder approval rules for planned transactions.

Journal

Journal of Accounting and EconomicsElsevier

Published: Jan 1, 1999

References

  • The cross-section of expected stock returns
    Fama, E.F.; French, K.R.
  • An examination of the economic circumstances surrounding decisions to capitalize brands
    Mather, P.R.; Peasnell, K.V.

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