Impact of Accounting Methods on Judgement of Analysts – Inspiration by the Hopkins, Houston and Peters Paper ‘Purchase, Pooling, and Equity Analysts’ Valuation Judgement’

The main topic of the paper is an experiment described by Hopkins, Houston and Peters published in Accounting Review in 2000. Their study concerned on impact of accounting method on judgement of analysts in case of accounting method selection for the business combination reporting. This experiment demonstrated the influence of selected accounting method on judgement of analysts regardless of the sole business combination reported via different ways.

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Year of publication:	2007
Authors:	Zelenka, Vladimír
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2007.2007, 4, p. 62-66
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Goodwill \| Purchase method \| Pooling of interest method \| Accounting method \| Účetní metoda \| Metoda koupě \| Metoda sdílení podílů

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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