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The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict
Wednesday, November 19, 2025 AAA Impact Hub

The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict

 The Exchange Podcast brought to you by the American Accounting Association This episode features a discussion on the research paper The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of...
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Torpedo Your Competition: Strategic Reporting and Peer Firm IPO
Tuesday, December 10, 2024 AAA Impact Hub

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

 This study examines how incumbent firms in an industry strategically adjust their financial reporting to counter the competitive threat posed by a peer firm's Initial Public Offering (IPO). The researchers analyzed how these actions...
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Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142
Saturday, June 8, 2024 AAA Impact Hub

Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142

 SFAS 142 shifted from requiring companies to gradually deduct goodwill—a component of a subsidiary’s acquisition cost —to not requiring these deductions. The researchers wanted to see if this accounting change resulted in
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