Chapter 1 : Introduction -- Chapter 2 : Literature review -- New accounting standards for business combinations -- Firm-specific characteristics and accounting methods for business combinations -- Chapter 3 : Hypothesis -- The effect on stock prices -- The long-term market memory -- Income statement presentation: traditional vs. FASB proposed format -- Chapter 4 : Research design and methodology -- Models -- Data -- Chapter 5 : Analysis of results -- Descriptive statistics -- Diagnostics -- Tests of hypotheses -- Conclusion -- Chapter 6 : Contributions and limitations -- Contributions -- Limitations -- Implications for future research -- References -- A comparison of purchase and pooling-of-interests accounting -- Criteria for pooling-of-interests accounting -- Simple firms -- Regression analysis for equation three -- Additional regression analysis with a relative size as a control variable -- Regression analysis for hypotheses one and two without banking industry -- Generalized linear model

1. Consolidations and merger of corporations -- United States -- Accounting
2. Goodwill (Commerce) -- United States -- Accounting