HIGHLIGHTS
- who: UC Irvine et al. from the University of California have published the Article: Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R), in the Journal: (JOURNAL) of December/15,/2008
- what: Using earnout fair value information recently mandated by SFAS 141(R) the authors provide new insights into the to include earnout provisions in acquisition agreements including motivations to resolve moral hazard and adverse selection problems bridge valuation gaps and retain target firm managers. University of Chicago on behalf of the Accounting Research Center 2014 Copyright AND the authors . . .
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