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| Author: | Lopez, T. J. |
| Title: | Evidence on the incremental information contained in the components of restructuring charges |
| Journal: | Journal of Business Finance and Accounting
2002 : JUN-JUL, VOL. 29:5-6, p. 613-659 |
| Index terms: | Corporate restructuring Mergers Financial planning Financial reporting |
| Language: | eng |
| Abstract: | The objective of this paper is to assess whether these components provide information to financial statement users beyond that contained in the aggregate charge. The evidence is consistent with the decomposition of the charge providing incremental information that would be lost if only the aggregate number is reported. |
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