The Information Content of Business Combination Disclosure Level

By Ron Shalev. 2009

153 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b783de08e91eb3ab378b778d27fe91fe1eb66f3c

How researchers see this paper

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

In Accounting

1. P. Schmidt
2. S. Vogel
3. Martin Glaum
4. Donna L. Street
5. Christopher Nobes

In Finance

1. Donna L. Street
2. S. Vogel
3. Martin Glaum
4. P. Schmidt

In Strategy and Management

1. P. Schmidt
2. S. Vogel
3. Martin Glaum
4. Donna L. Street

Citations in the corpus

• Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “Our expectations are that companies will focus strongly on and devote more resources to these areas of accounting if they undertook significant combinations in 2005 or have highly material goodwill positions from prior combinations (Shalev 2009).”
• Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements (2013, unknown): “4 In contrast, Shalev (2009) measures disclosure quality in the business combination setting by using an equally weighted index of 27 required disclosures, but must adjust for ‘‘materiality’’ since only material business combinations require disclosure.”