Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras
Because of the non-recurring and transitory nature of discontinued operations, accounting standards require that the results of discontinued operations be separately reported on the income statement. Prior accounting literature supports the view that discontinued operations are non-recurring or tran...
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| Format: | Others |
| Language: | English |
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University of North Texas
2017
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| Online Access: | https://digital.library.unt.edu/ark:/67531/metadc984135/ |