๐”– Bobbio Scriptorium
โœฆ   LIBER   โœฆ

Earnings Conservatism and Value Relevance Across the Business Cycle

โœ Scribed by David S. Jenkins; Gregory D. Kane; Uma Velury


Book ID
111106000
Publisher
John Wiley and Sons
Year
2009
Tongue
English
Weight
543 KB
Volume
36
Category
Article
ISSN
0306-686X

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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