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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

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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

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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

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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

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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

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Economic Determinants and Information Environment Effects of Earnouts : New Insights from SFAS 141(R)

Cadman, Brian D. - 2013

Contingent considerations (“earnouts”) in acquisition agreements provide sellers with future payments conditional on meeting certain conditions. Prior research provides evidence that acquiring firms use earnouts to minimize agency costs associated with acquisitions. Using earnout fair value...

Persistent link: https://www.econbiz.de/10013091195

Economic determinants and information environment effects of earnouts : new insights from SFAS 141(R)

Cadman, Brian; Carrizosa, Richard; Faurel, Lucile - In: Journal of accounting research 52 (2014) 1, pp. 37-74

Persistent link: https://www.econbiz.de/10010257678

Economic Determinants and Information Environment Effects of Earnouts : New Insights from SFAS 141(R)

Cadman, Brian D. - 2014

Contingent considerations (earnouts) in acquisition agreements provide sellers with future payments conditional on meeting certain conditions. Prior research provides evidence that acquiring firms use earnouts to minimize agency costs associated with acquisitions. Using earnout fair value...

Persistent link: https://www.econbiz.de/10013057714