The effect of ASU 2014–08 on the use of discontinued operations to manage earnings
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DOI: 10.1007/s11142-020-09535-y
Abstract: Accounting regulations require firms to separately disclose the profits and losses from discontinued operations. These discontinued operations are typically excluded from the definition of income used by investors, analysts, and others. Barua, Lin, and Sbaraglia… read more here.
Keywords: asu 2014; discontinued operations; effect asu; operations manage ... See more keywords
Refocusing through discontinued operations in response to acquisitions and diversification
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DOI: 10.1016/j.adiac.2017.04.001
Abstract: We examine how prior acquisitions and the extent of corporate diversification affect decisions to discontinue operations. These choices comprise a very important class of publicly announced disposal decisions, and analyzing them allows us to utilize… read more here.
Keywords: operations response; discontinued operations; diversification; refocusing discontinued ... See more keywords
Financial statement presentation of discontinued operations: Determinants and consequences
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DOI: 10.1016/j.adiac.2020.100472
Abstract: ABSTRACT US GAAP requires firms to separately report income from discontinued operations within the income statement. Current financial reporting guidance, however, allows managers to either aggregate or disaggregate operating income (or loss) and gain (or… read more here.
Keywords: presentation; presentation discontinued; discontinued operations; financial statement ... See more keywords