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Development of accounting in Poland: Market efficiency and the value relevance of reported earnings

โœ Scribed by Dorota Dobija; Karol Marek Klimczak


Book ID
113662758
Publisher
Elsevier Science
Year
2010
Tongue
English
Weight
243 KB
Volume
45
Category
Article
ISSN
0020-7063

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The Value Relevance of Earnings and Book
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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