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Anticipatory and implementation effects of FIN 46 on the behavior of different market participants

Gurun, Umit G.; Lerman, Alina; Ronen, Joshua; … - In: Asia-Pacific journal of accounting & economics : APJAE 19 (2012) 1, pp. 56-60

Persistent link: https://www.econbiz.de/10009562122

Anticipatory and implementation effects of FIN 46 on the behavior of different market participants

Gurun, Umit G.; Lerman, Alina; Ronen, Joshua - In: Asia-Pacific journal of accounting & economics : APJAE 19 (2012) 1, pp. 30-55

Persistent link: https://www.econbiz.de/10009562125

Anticipatory and implementation effects of FIN 46 on the behavior of different market participants

Gurun, Umit G.; Lerman, Alina; Ronen, Joshua; … - In: Asia-Pacific journal of accounting & economics : APJAE 19 (2012) 1, pp. 56-60

Persistent link: https://www.econbiz.de/10010006148

Anticipatory and implementation effects of FIN 46 on the behavior of different market participants

Gurun, Umit G.; Lerman, Alina; Ronen, Joshua - In: Asia-Pacific journal of accounting & economics : APJAE 19 (2012) 1, pp. 30-55

Persistent link: https://www.econbiz.de/10010006149

Anticipatory and Implementation Effects of FIN 46 on the Behavior of Different Market Participants

Gurun, Umit G. - 2017

We examine whether FASB-mandated modifications of the consolidation rules (FIN 46 and FIN 46R) resulted in perceptible changes in market participants' decisions as manifested in a variety of financial indicia. We find that financial analysts' idiosyncratic precision of information decreased and...

Persistent link: https://www.econbiz.de/10012746777