New PDF release: Advances in Accounting, Volume 21

Accounting

By Philip M J Reckers

ISBN-10: 0080460518

ISBN-13: 9780080460512

ISBN-10: 0762312033

ISBN-13: 9780762312030

Now in its twenty-first variation, Advances in Accounting maintains to supply an incredible discussion board for discourse between and among educational and training accountants on problems with value to the way forward for the self-discipline. Emphasis remains to be put on unique statement, severe research and artistic examine - study that gives you to substantively enhance our knowing of monetary markets, behavioral phenomenon and regulatory coverage. expertise and competitive international pageant have propelled great adjustments over the 2 many years due to the fact AIA was once based. a big selection of unsolved questions maintains to plague a occupation below hearth within the aftermath of 1 monetary debacle after one other and grabbling with the arrival of foreign accounting criteria. This quantity of Advances in Accounting no longer strangely contains articles reflective of modern specialize in company governance, profits administration and the effect of the CEO, the accuracy of gains forecasts and the price relevance or voluntary and mandated disclosures. This quantity additionally appears to be like at demanding situations dealing with the educational neighborhood with admire to know-how and addresses pedagogical advances retaining promise. AIA keeps its dedication to the worldwide area by way of publishing study with a global standpoint within the overseas part inaugurated in quantity 20. As by no means earlier than the accounting occupation is looking for how one can reinvent itself and recapture relevance and credibility. AIA likewise maintains to champion ahead considering study.

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Additional resources for Advances in Accounting, Volume 21

Sample text

This result is consistent with Ohlson and Zhang (1998), who suggest that the relative weights for earnings and book value may vary for different accounting methods depending upon how well those earnings reflect a firm’s permanent earnings. The incremental value relevance of earnings over book value (or vice versa) under pooling and purchase accounting is also studied. Our results suggest that, when pooling is used, earnings have incremental value relevance over book value, but not vice versa. When purchase accounting is used, earnings have incremental value relevance over book value.

These results suggest that pooling book value does not possess incremental explanatory power over pooling earnings, whereas pooling earnings possess incremental explanatory power over pooling book value. , 1996). , AAP) is omitted from the consolidated book value. , 2001). Thus, our finding of value relevant earnings under the pooling method is consistent with these prior studies.

Hence, an examination of the relative value relevance of EPooling versus EPurchase and BPooling versus BPurchase can reveal whether the reported or the derived earnings and book value are used by investors when assessing firm value under the two business combination methods. If EPooling is more value relevant than EPurchase, this would suggest that investors use reported (derived) earnings when assessing firm value for firms adopting pooling (purchase) and vice versa. Similarly, if BPooling is more value relevant than BPurchase, this would suggest that investors use the reported (derived) book value when assessing firm value for firms adopting pooling (purchase) and vice versa.

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Advances in Accounting, Volume 21 by Philip M J Reckers


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