paper on the accounting and auditing provisions of the Companies Ordinance issued by the Government in 2007. It covers the …

analyze merger activities during economic crisis periods, as it was in Greece recently. This paper explores the accounting …Merger deals are one of the most important business strategies which can change the company value dramatically. Mergers … for one year before and after the merger. The analysis of Greek listed companies that comprise the final sample is …

proxies for reporting quality, we find that the reporting quality of these reverse merger (RM) firms, regardless of country of … differential by tempering their reaction to accounting information reported by RM firms, and discounting these firms' equity values … also relevant for the discussion on the costs and benefits of harmonizing accounting standards and for the debate on the …

This paper explores some consequences for economic efficiency of creative accounting practices by merging companies. It … contracts relating pay to accounting profit.Ahead of takeover, prospective acquirers can flatter their earnings record in order … to secure the support of investors for stock-for-stock deals. During takeover, accounting devices are available to the …

This paper examines whether mandatory accounting disclosures in financial reports impair disclosing firms …

and pooling of interests (or merger) method of accounting for business combinations. The decision of the CASC in Statement …In 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20, which permits both the purchase … No. 20 stands in contrast to the decisions taken by the US Financial Accounting Standards Board (FASB) and the …