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Showing 1 to 2 of 2 for “"SFAS 141"”.
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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers
… Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for …
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Contracting in Direct Asset Sales
… another. A robust test based on the adoption of SFAS 141(R) provides strong evidence on such complementarity. Additional tests also suggest a significant relation between covenants and contract duration. Overall, my study provides novel evidence on direct asset sales’ contracting mechanisms and …