Business Combinations under Common Control
Practice, Determinants, and Earnings Quality
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.
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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.
Klappentext zu „Business Combinations under Common Control “
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.
Inhaltsverzeichnis zu „Business Combinations under Common Control “
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.
Autoren-Porträt von Christian Rave
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.
Bibliographische Angaben
- Autor: Christian Rave
- 2022, Neuausgabe, 296 Seiten, 93 Abbildungen, Maße: 14,8 x 21 cm, Gebunden, Deutsch
- Herausgegeben: Peter Kajüter
- Verlag: Peter Lang Ltd. International Academic Publishers
- ISBN-10: 3631877455
- ISBN-13: 9783631877456
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