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Filtering by: Creator Rita Nevada Gunn Keyword Earnings Smoothing

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Essays on Earnouts

Description:

I use the current accounting rules for earnouts and the previous changes in the accounting rules for earnouts to examine three research questions. My first research question is whether accounting regulation has real effects on the use of earnouts. My second research question is whether the earnout liability represents the...

Keyword:

Merger, Earnings Management, Acquisition, Earnings Smoothing, Earnout, and Fair Value

Subject:

Accounting Information and Management

Creator:

Rita Nevada Gunn

Owner:

Scholarly Digital Publishing

Date Uploaded:

04/27/2018

Date Modified:

04/27/2018

Date Created:

2017-01-01

Resource Type:

Dissertation