Business Combinations under Common Control
Practice, Determinants, and Earnings Quality
2022
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
978-3-631-87745-6 (ISBN)
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
978-3-631-87745-6 (ISBN)
lt;p>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.
lt;p>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.
lt;p>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.
Christian Rave studied Business Administration at the University of Münster (Germany), Münster University of Applied Science (Germany), and Indian Institute of Management Ahmedabad (India). He worked for a Big Four audit firm and as a research assistant for the Chair of International Accounting at the University of Münster.
lt;p>Introduction - Conceptual foundation - State of research - Theory and hypotheses development - BCUCC accounting and disclosure practice - Determinants of BCUCC accounting method choices - Earnings quality of BCUCC accounting methods - Conclusions.
| Erscheinungsdatum | 11.04.2022 |
|---|---|
| Reihe/Serie | Münsteraner Schriften zur Internationalen Unternehmensrechnung ; 22 |
| Verlagsort | Berlin |
| Sprache | deutsch |
| Maße | 148 x 210 mm |
| Gewicht | 454 g |
| Themenwelt | Recht / Steuern ► Wirtschaftsrecht ► Wettbewerbsrecht |
| Wirtschaft ► Betriebswirtschaft / Management ► Allgemeines / Lexika | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Schlagworte | A Accounting • Accounting choices • Accounting Methods • Acquisitions • BCUCC • business • Christian • combinations • Common • Control • determinants • Earnings • IFRS • Kajüter • M&A Accounting • M& • Mergers • Peter • Practice • quality • Rave |
| ISBN-10 | 3-631-87745-5 / 3631877455 |
| ISBN-13 | 978-3-631-87745-6 / 9783631877456 |
| Zustand | Neuware |
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