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Zusammenschlüsse von Aktiengesellschaften im Europäischen Binnenmarkt : eine theoretische und empirische Analyse anhand Großbritanniens und Deutschlands

Reichert, Thomas - 1995

Persistent link: https://www.econbiz.de/10000539247

How has the international harmonization of financial reporting standards affected merger premiums within the European Union?

Bozos, Konstantinos; Ratnaike, Yasanji C.; Alsharairi, Malek - In: International Review of Financial Analysis 31 (2014) C, pp. 48-60

We investigate the impact of IFRS adoption on merger premiums. Using a comprehensive database of M&A deals within the …'s country standards are from IFRS, the stronger the effect of IFRS adoption is on merger premiums. The results are robust to an … EU during 2000–2011 we examine the role of overall IFRS adoption, the differences between voluntary and mandatory …

Persistent link: https://www.econbiz.de/10010738219

How Has the International Harmonization of Financial Reporting Standards Affected Merger Premiums within the European Union?

Bozos, Konstantinos - 2016

Persistent link: https://www.econbiz.de/10012992544

Takeover vulnerability and pre-emptive earnings management

Tunyi, Abongeh A.; Yang, Junhong; Agyei-Boapeah, Henry; … - In: The European accounting review 33 (2024) 2, pp. 677-711

Persistent link: https://www.econbiz.de/10014584377

Horizontale, vertikale und konglomerate Zusammenschlüsse in der europäischen und amerikanischen Fusionskontrolle

Petrasincu, Alex - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003884058

Harmonizing National Laws, Procedures and Judicial Review of Mergers in the EU and EEA

Temple Lang, John - 2013

There has been a great deal of discussion of the need for harmonisation of national merger control laws and procedures … national merger control rules. In these respects the EU has not got a coordinated network, or even a comprehensive view of what … merger decisions. Judicial review of national authorities' merger decisions must be sufficient to comply with Article 6, ECHR …

Persistent link: https://www.econbiz.de/10013089710