Český finanční a účetní časopis 2007(4):62-66 | DOI: 10.18267/j.cfuc.247

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

Vladimír Zelenka
Doc. Ing. Vladimír Zelenka, Ph.D. - docent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <vzelenka@vse.cz>.

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.
JEL classification: M41

Published: December 1, 2007  Show citation

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Zelenka, V. (2007). Impact of Accounting Methods on Judgement of Analysts - Inspiration by the Hopkins, Houston and Peters Paper 'Purchase, Pooling, and Equity Analysts' Valuation Judgement'. Czech Financial and Accounting Journal, 2007(4), 62-66. doi: 10.18267/j.cfuc.247
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    References

    1. G4+1 Position Paper (1998): Recommendations for Achieving Convergence on the Methods of Accounting for Business Combinations. A Discussion Paper issued for comment by the Staff of the International Accounting Standards Committee. London, IASC, 1998.
    2. Habermann, J. (2003): Vykazování goodwillu - přístupy a souvislosti. Diplomová práce. Praha, VŠE, 2003.

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