search query: @author Bartley, J. W. / total: 6
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| Author: | Bartley, J. W. Boardman, C. M. |
| Title: | The relevance of inflation adjusted accounting data to the prediction of corporate takeovers. |
| Journal: | Journal of Business Finance and Accounting
1990 : SPRING, VOL. 17:1, p. 53-72 |
| Index terms: | INFLATION ACCOUNTING MERGERS FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | The incremental usefulness of current cost and constant dollar data disclosed by USA corporations in compliance with Statement of Financial Accounting Standard No.33 (SFAS 33) is examined. The usefulness of SFAS 33 is studied in the context of developing mathematical models that can be used to predict whether a company will become the target of takeover attempts. The results are consistent with the proposition that inflation adjusted accounting data have incremental usefulness (relative to historical cost data) for predicting corporate takeovers. |
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