Disclosure quality and the excess value of diversification

Article Abstract:

A positive association between the excess values of diversification as defined by Berger and Ofek and security analyst ratings of voluntary disclosure is developed by the Association for Investment Management Research. An alternative proxy for disclosure quality that captures the degree of segment disaggregation and document a positive association between this measure and excess value that controls the firm's performance and information environment is analyzed.

Investments, Investment management

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Discussion of accounting discretion in fair value estimates: an examination of SFAS 142 goodwill impairments

Article Abstract:

The effect of Statement of Financial Accounting Standards 142 on employee stock options and firm's stock prices is examined.

Product standards, safety, & recalls, Accounting Methods, Securities issued, listed, Venture Analysis, Standards, Accounting, Securities, Business enterprises, Company securities, Employee stock options

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Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information

Article Abstract:

The impact of auditor's corrections to financial disclosure on stock compensation is examined.

Forecasts, trends, outlooks, Capital funds & cash flow, Forecasts and trends, Accounting and auditing, Stock options, Market trend/market analysis, Auditors, Financial misrepresentations, Financial misrepresentation

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