Impact of Accounting Methods on Judgement of Analysts - Inspiration by the Hopkins, Houston and Peters Paper 'Purchase, Pooling, and Equity Analysts' Valuation Judgement'

Dopady vlivu účetních metod na úsudek analytiků - inspirace článkem "Metoda koupě, metoda sdílení podílů a odhady hodnot akciovými analytiky" autorů Hopkinse, Houstona a Peterse

Vladimír Zelenka

Český finanční a účetní časopis, 2007, vol. 2007, issue 4, 62-66

Abstract: The main topic of the paper is an experiment described by Hopkins, Houston and Peters published in Accounting Review in 2000. Their study concerned on impact of accounting method on judgement of analysts in case of accounting method selection for the business combination reporting. This experiment demonstrated the influence of selected accounting method on judgement of analysts regardless of the sole business combination reported via different ways.

Keywords: Accounting method; Purchase method; Pooling of interest method; Goodwill; Účetní metoda; Metoda koupě; Metoda sdílení podílů (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.247

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