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Historical perspectives on accounting for M&A

Historical perspectives on accounting for M&A

 Amir Amel-Zadeh,
 p501-p524 English
Kế toánTài chínhIntangibles.M&A financing.M&A accounting.Creative accounting.
Tác giả CN Amir Amel-Zadeh,
Nhan đề Historical perspectives on accounting for M&A / Amir Amel-Zadeh, Geoff Meeks & J. Gay. Meeks
Mô tả vật lý p501-p524
Tóm tắt This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers make any difference to decisions and behaviour. It charts the rising scale of M&A expenditures which have accompanied the different accounting regimes. And it suggests that a number of historical developments have intensified the challenges posed by accounting for M&A – developments in firms’ investment choice between M&A or new tangibles, in the role of intangibles, in means of payment for M&A, in stock market price movements, in the synergies created by M&A, and in ‘creative accounting’
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Intangibles.
Từ khóa tự do M&A financing.
Từ khóa tự do M&A accounting.
Từ khóa tự do Creative accounting.
Tác giả(bs) CN Meeks, J. Gay.
Tác giả(bs) CN Meeks,Geoff.
Nguồn trích Acounting and business research- 2016, Vol46, N.5
MARC
Hiển thị đầy đủ trường & trường con
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520[ ] |a This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers make any difference to decisions and behaviour. It charts the rising scale of M&A expenditures which have accompanied the different accounting regimes. And it suggests that a number of historical developments have intensified the challenges posed by accounting for M&A – developments in firms’ investment choice between M&A or new tangibles, in the role of intangibles, in means of payment for M&A, in stock market price movements, in the synergies created by M&A, and in ‘creative accounting’
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650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Intangibles.
653[ ] |a M&A financing.
653[ 0] |a M&A accounting.
653[0 ] |a Creative accounting.
700[ 1] |a Meeks, J. Gay.
700[ 1] |a Meeks,Geoff.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.5
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