Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Do Firms Purchase the Pooling Method?

16 references·16 citing·43 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1978Specification Tests in Econometrics18,788 cited
1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
1983Limited-dependent and qualitative variables in econometrics13,257 cited
1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
1983The market for corporate control4,145 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1988Synergistic gains from corporate acquisitions and their division between the stockholders of target and acquiring firms1,702 cited
1998Glamour, value and the post-acquisition performance of acquiring firms1,067 cited
1981Common stock repurchases and market signalling1,037 cited
1989Managerial performance, Tobin's Q, and the gains from successful tender offers964 cited
1991Tobin's Q and the Gains from Takeovers915 cited
2000Hostility in Takeovers: In the Eyes of the Beholder?851 cited
1997Do independent directors enhance target shareholder wealth during tender offers?847 cited
1995Poison or placebo? Evidence on the deterrence and wealth effects of modern antitakeover measures752 cited
1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

748 cited

1993The Impact of Managerial Ownership on Acquisition Attempts and Target Shareholder Wealth316 cited

Cited by

2007GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants86 cited
2014Goodwill Impairment Losses and CEO Compensation81 cited
2004The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure80 cited
2011The adverse selection effect of corporate cash reserve: Evidence from acquisitions solely financed by stock51 cited
2013Do cash stockpiles fuel cash acquisitions?50 cited
2016Accounting for goodwill: An academic literature review and analysis to inform the debate48 cited
2020Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions47 cited
2010The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management46 cited
2017Full-Stock-Payment Marginalization in Merger and Acquisition Transactions39 cited
2007Economic consequences of financial reporting changes: diluted EPS and contingent convertible securities39 cited
2020Overbidding in Mergers and Acquisitions: An Accounting Perspective37 cited
2004Earnings Management Through Transaction Structuring: Contingent Convertible Debt and Diluted Eps31 cited
2015What drives the allocation of the purchase price to goodwill?30 cited
2003Shareholder wealth effects of pooling-of-interests accounting: evidence from the SEC's restriction on share repurchases following pooling transactions29 cited
2006How does accounting fit into a firm’s political strategy?28 cited
2022How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand26 cited