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Books > Business & Economics > Business & management > Management & management techniques > Management decision making
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Business Combinations under Common Control; Practice, Determinants, and Earnings Quality (German, Hardcover)
Loot Price: R1,621
Discovery Miles 16 210
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Business Combinations under Common Control; Practice, Determinants, and Earnings Quality (German, Hardcover)
Series: Muensteraner Schriften Zur Internationalen Unternehmensrechn, 22
Expected to ship within 12 - 19 working days
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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.
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