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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

Description: This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies invol… more
Date: May 2005
Creator: Mintchik, Natalia Maksimovna
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

An Empirical Examination of Certain Aspects of Auditor Changes in NYSE, AMEX, and Selected OTC Companies

Description: The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in t… more
Date: May 1981
Creator: McConnell, Donald K., Jr.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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