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Do firms pay to pool?: Some empirical evidence · Study

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ArticleDo firms pay to pool?: Some empirical evidence

Kevin Nathan1988

Article1988

Do firms pay to pool?: Some empirical evidence

33 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1978Towards a Positive Theory of the Determination of Accounting Standards.1980Interfirm Tender Offers and the Market for Corporate Control 1983Evidence on the capitalized value of merger activity for acquiring firms 1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements 1985Determinants of Tender Offer Premiums 1981The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry 1983An Empirical Analysis of the Role of the Medium of Exchange in Mergers 1978Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices

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1996TAKEOVER PREMIUMS AND ANTICIPATED MERGER GAINS IN THE US MARKET FOR CORPORATE CONTROL 2014The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance

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1990SENSITIVITY OF ACQUIRING FIRMS' RETURNS TO ALTERNATIVE MODEL SPECIFICATIONS AND DISAGGREGATIONarticle · 5 shared references 2003Shareholder wealth effects of pooling-of-interests accounting: evidence from the SEC's restriction on share repurchases following pooling transactionsarticle · 4 shared references 1996TAKEOVER PREMIUMS AND ANTICIPATED MERGER GAINS IN THE US MARKET FOR CORPORATE CONTROLarticle · 4 shared references 1984Mandated accounting changes and debt covenantsarticle · 3 shared references 1982Determinants of intramethod choice in the oil and gas industryarticle · 3 shared references 1986Accounting for leases by lesseesarticle · 3 shared references

Details

Year1988

Typearticle

Published1988-09-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations33

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0278-4254(88)90009-9

openalex_workW2016264577

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