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 …

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 …