Purchase, Pooling, and Equity Analysts' Valuation Judgments

By Patrick E. Hopkins, R. Houston, Michael F. Peters. 2000

154 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/10903b3f80c947bf7f87e3fb194ca305bec5d67a

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Strategy and Management

Citations in the corpus

Limited Investor Attention and Stock Market Misreactions to Accounting Information (2011, unknown): “15 Presentation effects have been found in a variety of financial reporting and disclosure contexts (Harper, Mister, and Strawser 1987; Hopkins 1996; Libby and Tan 1999; Hopkins, Houston, and Peters 2000; Hirst and Hopkins 1998; Dietrich, Kachelmeier, Kleinmuntz, and Linsmeier 2001).”
Investor Psychology in Capital Markets: Evidence and Policy Implications (2001, unknown): “Hopkins, Houston, and Peters (2000) find that analysts’ stock-price valuations are lower when the purchase method of accounting is used.”
The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, unknown): “Hopkins et al. (2000) Experiment with 113 buy-side equity analysts.”
A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters (2007, background): “Nonetheless, a growing body of experimental work indicates that disclosure format and location do matter (e.g., Hopkins, 1996; Hirst & Hopkins, 1998; Maines & McDaniel, 2000; Hopkins et al., 2000; Hirst et al., 2004).”
Experimental Research in Financial Accounting (2002, background): “Similarly, Hopkins, Houston, and Peters (2000) examined issues related to categorization of costs as operating expenses, one-time charges, or note disclosure.”
Limited Attention, Information Disclosure, and Financial Reporting (2003, unknown): “…and the use of the purchase method of accounting for business combinations with the premium ratably amortized versus the use of pooling-of-interest (Hopkins et al., 2000) and the inclusion of other comprehensive income items in the income statement rather than in the statement of changes in…”
Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles (2001, methodology): “17 Subjects actually choose a price-quantity combination in Waller et al. (1999), but quantity errors are rare; the learning that takes place in the study is predominantly reduction in pricing error.”