The information value of new disaggregated accounting information: the case of voluntary corporate spinoffs

This dissertation is an empirical investigation of security excess returns associated with the announcement of corporate spinoffs. Spinoff excess returns exist, but the sources of these returns are not clear. Varying levels of disaggregated accounting information result from spinoffs. The purpose of...

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Bibliographic Details
Main Author: Johnson, George Alfred
Other Authors: Accounting and Information Systems
Format: Others
Language:en
Published: Virginia Tech 2014
Subjects:
Online Access:http://hdl.handle.net/10919/39804
http://scholar.lib.vt.edu/theses/available/etd-10132005-152511/