Business Combinations under Common Control

Practice, Determinants, and Earnings Quality

von Christian Rave

296 Seiten, Hardcover

Kurzbeschreibung des Verlags

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.

• Reihe: Münsteraner Schriften zur Internationalen Unternehmensrechnung
• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Finanz- und Rechnungswesen Rechnungswesen Buchführung, Buchhaltung, Controlling und Rechnungsprüfung
• ISBN: 9783631877456
• Sprache: Deutsch
• Erscheinungsdatum: 13.04.2022
• Größe: 21 x 14.8 cm
• Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften