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Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study

โœ Scribed by Brown, William D.; He, Haihong; Teitel, Karen


Book ID
120225564
Publisher
Taylor and Francis Group
Year
2006
Tongue
English
Weight
148 KB
Volume
15
Category
Article
ISSN
0963-8180

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This study examines the value relevance of reported earnings and book value under pooling-of-interests and purchase accounting. Using a sample of 110 merger or acquisition transactions from the period 1988 to 1996, the value relevance of the two accounting approaches is investigated by examining the