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Business Combinations under Common Control; Practice, Determinants, and Earnings Quality (German, Hardcover) Loot Price: R1,621
Discovery Miles 16 210
Business Combinations under Common Control; Practice, Determinants, and Earnings Quality (German, Hardcover): Peter Kajuter

Business Combinations under Common Control; Practice, Determinants, and Earnings Quality (German, Hardcover)

Peter Kajuter; Christian Rave

Series: Muensteraner Schriften Zur Internationalen Unternehmensrechn, 22

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Loot Price R1,621 Discovery Miles 16 210 | Repayment Terms: R152 pm x 12*

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IFRS do not specify how to account for business combinations under common control (BCUCC). This study examines the practice, determinants, and earnings quality of different accounting methods used for BCUCC. A descriptive analysis presents the accounting and disclosure practice. Based on the identified accounting methods (acquisition method and book value method), an empirical analysis sheds light on determinants that drive the accounting method choice. Moreover, the consequences of the accounting method choices are investigated with respect to the extent to which companies can manage or even manipulate earnings. Findings of this study have important implications for the IASB's research project on BCUCC, users and preparers of financial statements, auditors, and enforcement institutions.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Muensteraner Schriften Zur Internationalen Unternehmensrechn, 22
Release date: April 2022
Editors: Peter Kajuter
Authors: Christian Rave
Format: Hardcover
Pages: 296
ISBN-13: 978-3-631-87745-6
Languages: German
Categories: Books > Law > Jurisprudence & general issues > General
Books > Humanities > History > History of specific subjects > History of specific institutions
Books > Business & Economics > Business & management > Management & management techniques > Operational research
Books > Business & Economics > Business & management > Management & management techniques > Management decision making > General
Books > History > History of specific subjects > History of specific institutions
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LSN: 3-631-87745-5
Barcode: 9783631877456

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