Sawyer School of Management
Boston, MA 02108
United States
Suffolk University
Value Relevance, Accounting Comparability, Financial Reporting Opacity, Internal Controls, Specialist Auditors
investor sentiment, mispricing, earnings persistence, losses
Pro forma earnings, Presentation arrangement, Reg G
investor sentiment, value relevance, book value, earnings, abandonment value, future performance
IPO underpricing, Corporate governance
Earnings Management, Need for Equity Issuance, Discretionary Accrual
Value Relevance, Mergers and Acquisitions, SFAS 141(R), Financial Reporting
Mergers and Acquisitions, Goodwill, SFAS 141(R), Financial Reporting, Valuation