can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

This paper explores the properties of pooling of interests (merger) accounting and purchase (acquisition) accounting as … of valuation on a fair value basis and the treatment of different accounting methods. In particular, a greater use of … method of accounting for business combination, which would provide comparability across the full range of types of …

Prior research on the cross-country variation of accounting choices induced by managerial incentives to extract private … benefits is limited in its use of accounting measures that have limited empirical correlations with direct estimates of private …

abnormal accruals, Tobin's Q, and excess stock returns, and little relation to class action lawsuits and accounting …