Dissertation--TU Dortmund, 2009. / Includes bibliographical references.

Dissertation European Business School Oestrich-Winkel, 2006. / DUV Wirtschaftswissenschaft. Includes bibliographical references.

Dissertation European Business School Oestrich-Winkel, 2006. / DUV Wirtschaftswissenschaft. Includes bibliographical references.

Dissertation European Business School Oestrich-Winkel, 2006. / DUV Wirtschaftswissenschaft. Description based on print version record. Includes bibliographical references.

Dissertation--European Business School, Oestrich-Winkel, 2006. / DUV Wirtschaftswissenschaft. Includes bibliographical references.

Dissertation European Business School Oestrich-Winkel, 2006. / DUV Wirtschaftswissenschaft. Includes bibliographical references. Also available in print.

Yang, Shuo. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (p. 47-51). / Abstracts in English and Chinese. / Title Page --- p.i / Thesis/Assessment Committee --- p.ii / Table of Contents --- p.iii / List of Tables --- p.iv / Abstract (English) --- p.v / Abstract (Chinese) --- p.vi / Chapter Chapter 1 --- Introduction --- p.1 / Chapter Chapter 2 --- Background Literature --- p.6 / Chapter 2.1 --- Divestiture Literature --- p.6 / Chapter 2.2 --- Conservatism and Investment Efficiency Literature --- p.9 / Chapter Chapter 3 --- Hypothesis Development --- p.13 / Chapter 3.1 --- Conservatism's Effect on Divestitures through Debtholders Channel --- p.14 / Chapter 3.2 --- Conservatism's Effect on Divestitures through Equityholders Channel --- p.16 / Chapter 3.3 --- Conservatism and Disclosure of Use of Proceeds from Divestitures --- p.18 / Chapter Chapter 4 --- Sample Selection --- p.22 / Chapter Chapter 5 --- Research Design --- p.27 / Chapter Chapter 6 --- Empirical Results --- p.34 / Chapter 6.1 --- Univariate Analysis --- p.34 / Chapter 6.2 --- Timely Loss Recognition and Selling Firm Market Reaction to Divestiture Announcement --- p.40 / Chapter 6.3 --- Timely Loss Recognition and Selling Firm Post-divestiture Performance Change --- p.41 / Chapter 6.4 --- Timely Loss Recognition and Non-disclosure of Use of Proceeds --- p.42 / Chapter Chapter 7 --- Sensitivity Tests --- p.43 / Chapter Chapter 8 --- Conclusions --- p.45 / References --- p.47 / Appendix A Accounting Treatment of Disposal of Assets and Special Items --- p.52 / Appendix B Examples of Divestiture Announcements --- p.56

Thesis (Ph. D.)--Ohio State University. / Includes bibliographical references (leaves 182-185). Available online via OhioLINK's ETD Center.

Thesis (Ph.D.)--Hong Kong University of Science and Technology, 2003. / Includes bibliographical references. Also available in electronic version. Access restricted to campus users.

Lau Po Shan. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2005. / Includes bibliographical references (leaves 62-63). / Abstracts in English and Chinese. / Chapter 1. --- Introduction --- p.1 / Chapter 2. --- Literature Review and hypotheses --- p.4 / Chapter 3. --- Sample Selection and methodology --- p.9 / Chapter 4. --- Valuation Results --- p.15 / Chapter 5. --- Additional analysis of spinoffs and mergers --- p.28 / Chapter 6. --- Conclusion --- p.41 / Chapter 7. --- Tables --- p.43 / Chapter 8. --- Bibliography --- p.62