Disclosure of profit forecasts during takeover bids

Brennan, Niamh

doi:10.1080/09638189600000009

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Different Methods Of Measuring Disclosure1

Motivations In Contested Bids1

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1997

2012

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Article3

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Cited by 3 publications

(2 citation statements)

References 139 publications

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“…Brennan (1995) counted numbers of items and number of assumptions included in profit forecasts issued in takeover documents.…”

Section: Different Methods Of Measuring Disclosurementioning

confidence: 99%

Financial Reporting in India: Changes in Disclosure over the Period 1982 to 1990

Marston

Robson²

1997

Asia-Pacific Journal of Accounting

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India is an example of a developing country whose financial reporting practices were based on the British model as a result of colonialisation. Since independence in 1947, India has amended its company law and introduced its own accounting standards. Disclosure in the annual reports of large Indian companies was studied in 1982/3 and 1989/90. The research instrument used was a disclosure index which included both voluntary and mandatory items. Increases in disclosure over time were found to have occurred. This appeared to be partly a result of an increase in accounting standard disclosure requirements over the period studied but also there was an increase in compliance with existing standards. Additionally it was found that larger companies disclosed more than smaller companies in both periods.

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“…Brennan (1995) counted numbers of items and number of assumptions included in profit forecasts issued in takeover documents.…”

Section: Different Methods Of Measuring Disclosurementioning

confidence: 99%

Financial Reporting in India: Changes in Disclosure over the Period 1982 to 1990

Marston

Robson²

1997

Asia-Pacific Journal of Accounting

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show abstract

“…• To get an increase in the bid price Source: Derived from Brennan (1998) Disclosure of forecasts by target companies has been examined in Brennan (1999).…”

Section: Motivations In Contested Bidsmentioning

confidence: 99%