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An analysis of the implications of discontinued operations for continuing income

Curtis, Asher; McVay, Sarah; Wolfe, Mindy - In: Journal of accounting and public policy 33 (2014) 2, pp. 190-201

Persistent link: https://www.econbiz.de/10010356171

Financial reporting policy committee of the American accounting association's financial accounting and reporting section : accounting standard setting for private companies

Bradshaw, Mark; Bens, Daniel; Frost, Carol Ann; Gordon, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 175-192

Persistent link: https://www.econbiz.de/10010425025

The disclosure of non-GAAP earnings following Regulation G : an analysis of transitory gains

Baumker, Michael; Biggs, Philip; McVay, Sarah; Pierce, … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 77-92

Persistent link: https://www.econbiz.de/10010425040

The disclosure of non-GAAP earnings information in the presence of transitory gains

Curtis, Asher B.; McVay, Sarah; Whipple, Benjamin C. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 933-958

Persistent link: https://www.econbiz.de/10010407972

Detecting opportunistic special items

Cain, Carol Anilowski; Kolev, Kalin S.; McVay, Sarah - In: Management science : journal of the Institute for … 66 (2020) 5, pp. 2099-2119

Persistent link: https://www.econbiz.de/10012234768

Experience with non-GAAP earnings and investors' pricing of exclusions

McVay, Sarah; Rodriguez-Vazquez, Edgar A.; Toynbee, Sara M. - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 397-427

Persistent link: https://www.econbiz.de/10014536468

The Effect of SFAS 141 and 142 on the Likelihood and the Form of Financing of Corporate Takeovers

Ali, Ashiq - 2016

We investigate the effects of the elimination of the pooling method, under SFAS 141, and of goodwill amortization, under SFAS 142, on the form of acquisition financing and on a firm's takeover probability. We find that before these accounting rules, target firms' step-up value is positively...

Persistent link: https://www.econbiz.de/10013008252