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• W2898302667 abstract "Abstract This study examines how and why investors change the use of their information sources in valuation between book value and earnings after mergers and acquisitions (M&A) in both pre‐ and post‐ SFAS 141(R) periods. We find that investors generally put less weight on earnings but more weight on book value after M&A than before M&A, and that such a change is particularly strong after the adoption of SFAS 141(R). By looking at goodwill, other intangible assets and other balance sheet accounts that SFAS 141(R) amended, we further find that SFAS 141(R) improves the value relevance of book value components after M&A." @default.
• W2898302667 created "2018-11-02" @default.
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• W2898302667 date "2018-10-23" @default.
• W2898302667 modified "2023-09-30" @default.
• W2898302667 title "The change in the value relevance of accounting information after mergers and acquisitions: evidence from the adoption of <scp>SFAS</scp> 141(R)" @default.
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• W2898302667 doi "https://doi.org/10.1111/acfi.12411" @default.
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