"Overbidding in Mergers and Acquisitions: An Accounting Perspective" is available at: "https://papers.ssrn.com/sol3/papers …

Prior studies report a decline or no change in acquirers' profitability after a merger or business acquisition. Those … studies, however, do not consider the downward impact on profitability that stems from use of the "purchase accounting" (and … and acquirers, we estimate the effects of the application of purchase/acquisition method accounting rules on post …

This study examines how accounting quality of target firms relates to the design of merger consideration in acquisition … agreements. The theory suggests that acquirers mitigate adverse selection problems by making the value of merger consideration … sensitive to the acquirers’ merger announcement returns. Using a large sample of acquisition agreements of public merging …

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 …

new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new … as to whether the new measurement bases required by both commercial law and financial accounting are in principal … identical. Practice convinces us that the concepts provided in legislation (both commercial and accounting) differ in many cases …

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of … characterized by an extensive right to choose in terms of business regulation. While the legal and accounting regulations until the … end of 2011 addressed transformations generally as purchasings, the commercial and accounting regulations from 1st January …

activity and its accounting implications. The most common procedure to estimate the discount is to compare a conglomerate's q … with that of a benchmark portfolio of focused firms. Under purchase accounting, the acquired assets are reported at their … transaction-implied value in the acquirer's balance sheet. Since the transaction value typically exceeds the target's pre-merger …

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 …