Shareholder wealth effects of pooling-of-interests accounting: evidence from the SEC's restriction on share repurchases following pooling transactions

Article Abstract:

The shareholders' perceptions of the costs and benefits associated with the use of pooling-of-interests are examined. It is concluded that the managers consider the use of pooling-of-interests to be important but the market considers the SEC's restriction on the use of pooling-of-interests to be costly.

Financial management, Finance, Cost benefit analysis, United States. Securities and Exchange Commission, Company financing

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Financial reporting incentives for conservative accounting: the influence of legal and political institutions

Article Abstract:

Conservative accounting processes and effects of regulations on financial information disclosures are analyzed.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, Analysis, Accounting, Financial disclosure, Accounting procedures

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Fundamentals of shareholder tax capitalization

Article Abstract:

A focus on basic regulations associated with share holders dividend fund tax capitalization is presented.

Dividends, Dividend Policy, Stock markets, Stock market, Company dividends

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