UID:
almahu_9949293143702882
Umfang:
1 online resource (296 p.)
,
93 ill.
Ausgabe:
1st, New ed.
ISBN:
9783631877586
Serie:
Münsteraner Schriften zur Internationalen Unternehmensrechnung 22
Inhalt:
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.
Anmerkung:
Doctoral Thesis
,
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.
Weitere Ausg.:
ISBN 9783631877456
Sprache:
Deutsch
Schlagwort(e):
Electronic books.
;
Hochschulschrift
URL:
https://www.peterlang.com/search?searchstring=9783631877586
URL:
https://ebookcentral.proquest.com/lib/th-brandenburg/detail.action?docID=6947075