Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 권신형 | - |
dc.date.accessioned | 2020-01-06T02:24:53Z | - |
dc.date.available | 2020-01-06T02:24:53Z | - |
dc.date.issued | 2018-10 | - |
dc.identifier.citation | ACCOUNTING AND FINANCE, upcoming paper | en_US |
dc.identifier.issn | 0810-5391 | - |
dc.identifier.issn | 1467-629X | - |
dc.identifier.uri | https://onlinelibrary.wiley.com/doi/full/10.1111/acfi.12411 | - |
dc.identifier.uri | https://repository.hanyang.ac.kr/handle/20.500.11754/121549 | - |
dc.description.abstract | This study examines how and why investors change the use of their information sources in valuation between book value and earnings after mergers and acquisitions (M&A) in both pre‐ and post‐SFAS 141(R) periods. We find that investors generally put less weight on earnings but more weight on book value after M&A than before M&A, and that such a change is particularly strong after the adoption of SFAS 141(R). By looking at goodwill, other intangible assets and other balance sheet accounts that SFAS 141(R) amended, we further find that SFAS 141(R) improves the value relevance of book value components after M&A. | en_US |
dc.language.iso | en_US | en_US |
dc.publisher | WILEY | en_US |
dc.title | The change in the value relevance of accounting information after mergers and acquisitions: evidence from the adoption of SFAS 141(R) | en_US |
dc.type | Article | en_US |
dc.relation.journal | ACCOUNTING AND FINANCE | - |
dc.contributor.googleauthor | Kwon, S.H. | - |
dc.contributor.googleauthor | Wang, G. | - |
dc.relation.code | 2018012877 | - |
dc.sector.campus | E | - |
dc.sector.daehak | COLLEGE OF BUSINESS AND ECONOMICS[E] | - |
dc.sector.department | DEPARTMENT OF ACCOUNTING AND TAX | - |
dc.identifier.pid | shkwon7 | - |
dc.identifier.researcherID | 10.1111/acfi.12411 | - |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.