The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers Page: II
View a full description of this dissertation.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
TABLE OF CONTENTS
Page
L IS T O F T A B L E S ..........................................................................................................iv
Chapter
1. INTRODUCTION TO THE STUDY ........................................................ 1
2. LITERATURE REVIEW ......................................................................... 4
Accounting Research on Analysts' Forecasts ............................. 4
Accounting Research on Mergers: Pooling versus Purchase
Treatment as a Legitimate Accounting Focus............................... 6
3. THEORY DEVELOPMENT AND HYPOTHESES.................................. 9
4. DATA AND SAMPLE SELECTION...................................................... 15
5. BASIC EM PIRICAL ANALYSIS ........................................................... 19
U nivariate Tests ........................................................................ 19
Prim ary M ultivariate Tests......................................................... 20
Basic M odel .............................................................................. 20
C ontrol V ariables....................................................................... 21
Descriptive Statistics ................................................................. 23
Regression Results ................. ........................................... 24
6. SUPPLEMENTARY EMPIRICAL ANALYSIS ..................................... 26
Univariate A nalysis............................................... .................. 26
Supplem entary M odel ............................................................... 29
Descriptive Statistics ................................................................. 30
Regression Results ................. ........................................... 31
Sensitivity Analysis: Effect of Frequent Forecast Revisions........ 32
7. SENSITIVITY ANALYSIS: FIRST QUARTER FORECASTS................. 34
Univariate Analysis............ ....................... 34
Supplementary Model .............................. 36
Regression Results ......... ............................ 38
Upcoming Pages
Here’s what’s next.
Search Inside
This dissertation can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Dissertation.
Mintchik, Natalia Maksimovna. The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers, dissertation, May 2005; Denton, Texas. (https://digital.library.unt.edu/ark:/67531/metadc4731/m1/4/: accessed April 23, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; .