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Journal Articles

Does Income Statement Placement Matter to Investors? The Case of Gains/Losses from Early Debt Extinguishment

Eli Bartov, Partha S. Mohanram
Journal: The Accounting Review
The Accounting Review (2014) 89 (6): 2021–2055.
https://doi.org/10.2308/accr-50839
Published: 01 November 2014
... this question, because pre-SFAS No. 145, gains/losses from early debt extinguishments were reported below the line, while post-SFAS No. 145, they were reported above the line. After controlling for other identified changes that occur during our sample period, we find that, pre-SFAS No. 145, the market does...
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