Reporting Discretion and the Choice of Fresh Start Values in Companies Emerging from Chapter 11 Bank...
Reporting Discretion and the Choice of Fresh Start Values in Companies Emerging from Chapter 11 Bankruptcy
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Publisher
New York: Springer Nature B.V
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Language
English
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Publisher
New York: Springer Nature B.V
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Contents
Using a sample of seventy-two firms that adopted fresh start reporting upon their emergence from Chapter 11 bankruptcy, I test whether management estimates of fresh start equity values are misstated and whether such misstatements are related to characteristics of individual firms' bankruptcy process. I predict that the reported fresh start value re...
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Reporting Discretion and the Choice of Fresh Start Values in Companies Emerging from Chapter 11 Bankruptcy
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TN_cdi_proquest_journals_208520090
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_208520090
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ISSN
1380-6653
E-ISSN
1573-7136
DOI
10.1023/A:1017979514078
