The Accounting Review Vol. 65 No. 3 1990
Differential Market Reaction to Pooling and Purchase Methods.
Abstract
Reexamines the impact of merger accounting method by using a sample of tax-free mergers drawn from a different time period and using more refined cumulative average residual methodology. Nonmerger-related capital asset pricing model; Postmerger indirect cash-flow impacts.
- DOI
- 10.2308/tar-9603274094
- Volume
- 65
- Issue
- 3
- Pages
- 696-709
- Language
- en
- Sources
- openalex crossref