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Accelerated Vesting in Takeovers : The Impact on Shareholder Wealth
Elkinawy, Susan - 2011
We study the impact of accelerated vesting of equity awards on takeovers, whereby the restricted stock and/or stock options of the target CEO immediately vest and become unrestricted upon the close of the acquisition. We find that takeover premiums are significantly larger when the target CEO...
Persistent link: https://www.econbiz.de/10013117248
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Aggregate earnings and expected stock returns in emerging markets
Demirtas, K. Ozgur; Zirek, Duygu - In: Emerging markets finance & trade : a journal of the … 47 (2011) 3, pp. 4-22
Persistent link: https://www.econbiz.de/10009313732
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The impact of ineffective internal control on the value relevance of accounting information
Hu, Nan; Qi, Baolei; Tian, Gaoliang - In: Asia-Pacific journal of accounting & economics : APJAE 20 (2013) 3, pp. 334-347
Persistent link: https://www.econbiz.de/10010194880
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Dividend irrelevancy and the construct of earnings
Gao, Zhan; Ohlson, James A.; Ostaszewski, Adam J. - In: Journal of business finance & accounting : JBFA 40 (2013) 5/6, pp. 673-694
Persistent link: https://www.econbiz.de/10009789589
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Ball and Brown (1968) : a retrospective
Ball, Ray; Brown, Philip R. - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10010256796
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The information content of accounting earnings, book values, losses and firm size vis-à-vis stocks : empirical evidence from an emerging stock rarket
Chaudhry, Muhammad I.; Sam, Abdoul G. - In: Applied financial economics 24 (2014) 22/24, pp. 1515-1527
Persistent link: https://www.econbiz.de/10010460081
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Options trading and the extent that stock prices lead future earnings information
Truong, Cameron - In: Journal of business finance & accounting : JBFA 39 (2012) 7/8, pp. 960-996
Persistent link: https://www.econbiz.de/10009682453
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Stock valuations on earnings versus cash flow
Ma, K. C.; Pace, R. Daniel; Stryker, Jud - In: International journal of business 20 (2015) 4, pp. 357-364
Persistent link: https://www.econbiz.de/10011408886
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Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia
Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248
Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are … have an impact on the relationship between earnings and firm value. Using a sample that includes 1938 company … taxes with large positive accruals had weakened the relationship between earnings and firm value. In contrast to these …
Persistent link: https://www.econbiz.de/10012888184
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Percent accruals and the accrual anomaly : evidence from the UK
Papanastasopoulos, Georgios - In: Accounting forum : advancing the interdisciplinary and … 44 (2020) 3, pp. 287-310
Persistent link: https://www.econbiz.de/10012298337