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Financial statement comparability and takeover efficiency: a pitch

Author

Listed:
  • Lien Duong
  • Thu Phuong Truong

Abstract

Purpose - This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency. Design/methodology/approach - This paper starts with a brief background on using the pitch research template of Professor Robert Faff pitching methodology for core elements of the research project. Then, the authors’ personal reflections on the pitch exercise are discussed. Findings - It is found that the template is helpful in articulating and refining the research ideas among co-authors. It is an excellent way to communicate the research ideas to the panel of editors. Originality/value - The pitching template is an effective tool for mid-career researchers to position their research ideas in the literature.

Suggested Citation

  • Lien Duong & Thu Phuong Truong, 2020. "Financial statement comparability and takeover efficiency: a pitch," Accounting Research Journal, Emerald Group Publishing Limited, vol. 33(6), pages 749-756, November.
    • Handle: RePEc:eme:arjpps:arj-08-2020-0271
    DOI: 10.1108/ARJ-08-2020-0271
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    More about this item

    Keywords

    IFRS; Pitching research; Financial statement comparability; Takeover efficiency; G14; G34; G32; M41;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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