𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Soft information and the stewardship value of accounting disclosure

✍ Scribed by Mirko S. Heinle; Christian Hofmann

Publisher
Springer
Year
2010
Tongue
German
Weight
320 KB
Volume
33
Category
Article
ISSN
0171-6468

No coin nor oath required. For personal study only.

πŸ“œ SIMILAR VOLUMES

The Value Relevance of Earnings and Book
The Value Relevance of Earnings and Book Value Under Pooling and Purchase Accounting
✍ C.S. Agnes Cheng; Kenneth R. Ferris; Su-Jane Hsieh; Yuli Su πŸ“‚ Article πŸ“… 2005 πŸ› Elsevier Science 🌐 English βš– 260 KB

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

ACCOUNTING FOR BETWEEN-STUDY VARIATION I
ACCOUNTING FOR BETWEEN-STUDY VARIATION IN INCREMENTAL NET BENEFIT IN VALUE OF INFORMATION METHODOLOGY
✍ Andrew R. Willan; Simon Eckermann πŸ“‚ Article πŸ“… 2011 πŸ› John Wiley and Sons 🌐 English βš– 285 KB

## ABSTRACT Previous applications of value of information methods for determining optimal sample size in randomized clinical trials have assumed no between‐study variation in mean incremental net benefit. By adopting a hierarchical model, we provide a solution for determining optimal sample size wi