Narrow search
Showing 1 - 10 of 119
Cover Image
Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure
Florio, Cristina; Lionzo, Andrea; Corbella, Silvano - In: Journal of international accounting research 17 (2018) 3, pp. 87-113
Persistent link: https://www.econbiz.de/10011987345
Cover Image
Reflections on M&A accounting from AOL's acquisition of Time Warner
Healy, Paul M. - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 528-541
Persistent link: https://www.econbiz.de/10011578332
Cover Image
Aspects of cross-border mergers of Czech enterprises within the Visegrad Group
Gláserová, Jana; Otavová, Milena - In: Ekonomický časopis : časopis pre ekonomickú … 67 (2019) 8, pp. 837-856
Persistent link: https://www.econbiz.de/10012156329
Cover Image
Accounting for business combinations and takeover premiums : pre- and post-IFRS
Bugeja, Martin; Loyeung, Anna - In: Australian journal of management 42 (2017) 2, pp. 183-204
Persistent link: https://www.econbiz.de/10011774702
Cover Image
Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests
Tan, Pearl; Lim, Chu Yeong - In: Issues in accounting education 32 (2017) 4, pp. 101-127
Persistent link: https://www.econbiz.de/10011789906
Cover Image
What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter; Hamberg, Mattias - In: Accounting in Europe 18 (2021) 2, pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
Cover Image
Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396
Cover Image
Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
Cover Image
Mergers and acquisitions, synergy, and corporate innovation : evidence from China
Zhang, Ping; Cao, Na; Gao, Jieying - In: Emerging markets, finance and trade : EMFT 60 (2024) 5, pp. 870-898
Persistent link: https://www.econbiz.de/10014513896
Cover Image
Accounting for goodwill in China : a case study of two-step acquisitions
Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - In: China journal of accounting studies 11 (2023) 4, pp. 695-718
We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill … shares in 2009. Using this method, China Merchants Bank recognised the acquisition premium as goodwill only in the first step …-step acquisition method significantly reduces the amount of goodwill shown on financial statements and lowers the likelihood and amount …
Persistent link: https://www.econbiz.de/10014550940