..., incorporate accrual principles like conservatism. Though the empirical evidences are mixed for these models, it provides a theoretical framework to incorporate accrual principles in the accounting valuation models. Practical implications This paper provides practitioners with a snapshot of different...

... is positively related to size of the target firm. Management information Financial information Information disclosure Accounting valuations Over the past two decades, business reporting practices have been heavily criticized by academics and practitioners alike. A stream of empirical...