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| Author: | Hopkins, P.E. Houston, R.W. Peters, M.F. |
| Title: | Purchase, pooling, and equity analysts' valuation judgments |
| Journal: | Accounting Review
2000 : JUL, VOL. 75:3, p. 257-281 |
| Index terms: | Stocks Prices Accounting Valuation USA |
| Language: | eng |
| Abstract: | The paper provides evidence that analysts' stock price judgments depend: 1. the method of accounting for a business combination, and 2. the number of yrs that have elapsed since the business combination. Consistent with business press reports of managers' concerns, analysts' stock-price judgments are lowest when company applies the purchase method of accounting and ratably amortizes the acquisition premium. |
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