Relevant bibliographies by topics / Merger of accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Merger of accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 2 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Merger of accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Merger of accounting"

1

Pazarskis, Michail, Manthos Vogiatzoglou, Andreas Koutoupis, and George Drogalas. "CORPORATE MERGERS AND ACCOUNTING PERFORMANCE DURING A PERIOD OF ECONOMIC CRISIS: EVIDENCE FROM GREECE." Journal of Business Economics and Management 22, no. 3 (February 18, 2021): 577–95. http://dx.doi.org/10.3846/jbem.2021.13911.

Full text
Abstract:
Merger deals are one of the most important business strategies which can change the company value dramatically. Mergers have been constantly a subject of debate and analysis over the past decades. Thus, it is a matter of great interest to analyze merger activities during economic crisis periods, as it was in Greece recently. This paper explores the accounting performance of Greek listed companies after mergers in 2009–2015, the economic crisis period in Greece. Thus, all mergers of listed companies during the above period are initially examined through several financial ratios from financial statements for one year before and after the merger. The analysis of Greek listed companies that comprise the final sample is performed with several regression models. The study provides positive and statistically significant results for mergers, in the sense that the period of crisis that the merger took place is positively correlated with several performance measures. Regarding the industry relatedness, the study provides evidence that conglomerate mergers have more positive impact to the improvement of the companies’ profitability than non-conglomerate mergers. Last, for the merger events that take place far from the climax of the economic crisis, the profitability of merged companies is increased.
APA, Harvard, Vancouver, ISO, and other styles
2

Ivancevich, Susan H., and Asghar Zardkoohi. "An Exploratory Analysis of the 1989 Accounting Firm Megamergers." Accounting Horizons 14, no. 4 (December 1, 2000): 389–401. http://dx.doi.org/10.2308/acch.2000.14.4.389.

Full text
Abstract:
The 1989 “megamergers” (creating Ernst & Young and Deloitte & Touche), as well as recent merger activity within the accounting profession, have attracted widespread attention from regulators. Given the magnitude of such mergers, and the regulatory interest generated by them, it becomes increasingly important to understand the impact that such mergers have within the public accounting market. This study is a descriptive exploratory investigation into the effects of the 1989 mergers. Data for the firms involved in the mergers were compared to data for competitor firms not involved in the mergers (direct rivals) to help to control for the effect of market forces. The post-merger period was characterized by a slight decline in market share for the merged firms compared to their direct rivals, a decline in audit price for both groups, and a decrease in factor costs for the merged firms relative to their direct rivals. The results of data analysis are consistent with the premise that 1989 megamergers predominantly resulted in increased efficiencies within the audit market that were then passed through to end-users in the form of lower prices. Further study is needed to determine whether these efficiencies within the audit market were offset by market power influences in nonaudit services.
APA, Harvard, Vancouver, ISO, and other styles
3

Pantelidis, Panagiotis, Michail Pazarskis, George Drogalas, and Stavroula Zezou. "Managerial decisions and accounting performance following mergers in Greece." Investment Management and Financial Innovations 15, no. 1 (March 15, 2018): 263–76. http://dx.doi.org/10.21511/imfi.15(1).2018.22.

Full text
Abstract:
An investigation was conducted to study a sample of 23 Greek firms listed on the Athens Stock Exchange that underwent mergers from 2011 to 2015, which is a period that embodies the Greek economic crisis. For the investigation, the authors use statistical tests to explore relative changes at twenty accounting ratios of the sample firms. These ratios are computed for one year before and after the merger. These ratios are found to be statistically insignificant indicating firms do not experience a post-merger improvement in accounting performance. The authors also examine six qualitative variables representing merger characteristics as past managerial decisions. Important findings for these characteristics include the following. First, for companies that do not fall under the same production line, the researchers observe an improvement for three ratios: collection period ratio, return on total assets, and profit or loss before tax. Thus, liquidity and profitability are improved. Second, when companies merged with their subsidiaries, the authors discover significant improvement for two ratios: gross margin and collection period ratio. In brief, positive results are found for mergers with subsidiaries and negative results with others. Third, the payment method influences two ratios, the current ratio and the stock turnover ratio. The current ratio is affected positively for the transactions in cash and negatively for the transactions in shares, while the stock turnover ratio is affected negatively for cash transactions and positively for share transactions.
APA, Harvard, Vancouver, ISO, and other styles
4

Osarenkhoe, Aihie, and Akmal Hyder. "Marriage for better or for worse? Towards an analytical framework to manage post-merger integration process." Business Process Management Journal 21, no. 4 (July 6, 2015): 857–87. http://dx.doi.org/10.1108/bpmj-07-2014-0070.

Full text
Abstract:
Purpose – A review of extant literatures shows that most mergers fail during the integration process. Little is known about how the realization of operating synergies and dissemination of available know-how in the merged firm are managed in the post-merger phase. The purpose of this paper is to provide insights on the process of integrating operating synergies by focusing on the critical success factors that facilitate integration of the skills of merged banks. Design/methodology/approach – The authors draw on three research traditions in merger literature and reconcile them with three dimensions of integration. In-depth interviews were conducted with Nordea managers from four Nordic countries. Findings – Having learned from the mistakes of previous mergers, Nordea’s “guiding star” for managing its post-merger integration process was expressed as focus, speed and performance from top management. A hands-on leadership style, vision-led thinking, a bias for action, involvement of the entire staff, continuous focus on customers, open and honest communication with employees are critical to success. Practical implications – The motive for a merger has an important impact on the degree of interaction and degree of integration. The authors expand on previous findings by, among other things, synthesizing three theoretical lenses into an integrative model, and addresses post-merger issues with a sharp eye towards clear managerial relevance. Originality/value – The authors respond to the call to expand inter-firm relationships study beyond the narrow dyadic relationship focus and not solely conceptualize mergers as one of companies’ entry modes to implement mechanistic growth strategy. The three dimensions of integration imbued with three research traditions in merger literature provides us with a conceptual lens to conceive mergers also as engines for change emerging from the merged firms to enhance a bespoke performance of their business process.
APA, Harvard, Vancouver, ISO, and other styles
5

Pazarskis, Michail, Andreas Koutoupis, Georgia Pazarzi, and Panagiotis Kyriakogkonas. "Managing mergers in a difficult era: Stock market and accounting evidence from Greece." Risk Governance and Control: Financial Markets and Institutions 8, no. 4 (December 28, 2018): 16–21. http://dx.doi.org/10.22495/rgcv8i4p2.

Full text
Abstract:
The study examines the impact of mergers on stock market and performance of companies which were involved at mergers in Greece. Thus, the study, by using a sample of twenty-three listed companies which executed at least one merger (as acquirers) during the period of economic crisis, analyses nine stock market measures and ratios using simultaneously accounting measures extracted from corresponding financial statements. More specifically, we test a company’s performance by comparing a two-year span period before and after of all the merger events that took place within the period 2011-2015 (with data analysis from 2009 to 2017). The results of the study indicated that there is no statistically significant improvement or worsening for none of the examined variables in the post-merger period. In addition, we examined further merger characteristics, such as the method of payment and industry relatedness (qualitative variables). We observed statistically significant changes of a variable, in relation with the payment method, and in particular improvement of a variable when the exchange of shares is used as a payment method of a merger, instead of cash exchange.
APA, Harvard, Vancouver, ISO, and other styles
6

Pazarski, Michail, Panagiotis Pantelidis, Alexandros Alexandrakis, and Panagiotis Serifis. "Successful merger decisions in Greece: Facts or delusions?" Corporate Ownership and Control 11, no. 2 (2014): 708–17. http://dx.doi.org/10.22495/cocv11i2c7p4.

Full text
Abstract:
This study examines the success of merger decision in Greece during the last years through an extensive accounting study. The events of mergers and acquisitions (M&As) that have been performed from all merger-involved firms listed on the Athens Stock Exchange in the period from 2005 to 2007 are evaluated using accounting data (financial ratios), and from them the final sample of the study that is finally investigated consists from thirty five Greek firms, which executed one merger or acquisition in the period from 2005 to 2007 as acquirers and have not performed any other important acquiring decision in a three-year-period before or after the examined M&As transactions. For the purpose of the study, a set of sixteen ratios is employed, in order to measure firms’ post-merger performance and to compare pre- and post-merger performance for three years (or two years or one year) before and after the M&As announcements (with data analysis from 2002 to 2010). Furthermore the impact of the means of payment, of international or domestic M&As and of conglomerate or non-conglomerate mergers are evaluated. The results revealed that mergers have not any impact on the post-merger performance of the acquiring firms. Thus, the final conclusion that conducted is that the M&As activities of the Greek listed firms of this research have not lead them to enhanced post-merger accounting performance. Last, from the research results, it is clear that there is no difference from the mean of payment (cash or stock exchange) on the post-merger performance at the acquiring firms, and there is a better performance for international and conglomerate M&As.
APA, Harvard, Vancouver, ISO, and other styles
7

Faisal Khan, Abu Naiahn, Kabir Hassan, Neal Maroney, and Jose Francisco Rubio. "Efficiency, Value addition and performance of US bank mergers." Corporate Ownership and Control 14, no. 1 (2016): 59–72. http://dx.doi.org/10.22495/cocv14i1p6.

Full text
Abstract:
There is little consensus regarding the overall performance of mergers and acquisitions in the banking industry. The goal of this paper is to investigate the change in operating performance, efficiency, and value addition of US bank mergers and acquisitions after GLBA. We extend the previous research by combining all the previous methodologies used in mergers and acquisitions studies and add a new methodology, namely Expected EVA improvement. We will test whether these performance metrics yield similar results or if the performance of mergers varies depending on the measurements. We will also examine the factors that have significant impact on changes in bank performance. Our empirical results lead to the conclusion that the industry-adjusted operating performance of merged banks increases significantly after a merger. This finding is consistent with the findings of Cornett et al. (2006).We also find that the acquirer expected EVA improvement increases significantly after a merger. Revenue enhancement opportunity appears to be more profitable if there exists more opportunity for cost cutting such as geographically focused and diversified mergers. Product diversification mergers increase the industry adjusted performance more than product focused mergers. The efficiency or profitability of targets have either a positive or no effect on acquirer performance.
APA, Harvard, Vancouver, ISO, and other styles
8

Paul, Donna L. "Board changes following mergers." Corporate Ownership and Control 5, no. 3 (2008): 67–74. http://dx.doi.org/10.22495/cocv5i3p8.

Full text
Abstract:
This study documents an overall increase in board independence and size following completed mergers. The increase in board size is positively related to the size of the target firm, suggesting either that large targets have bargaining power to negotiate inclusion of their directors on the board of the merged firm, or that high target director representation is perceived to be vital in mergers of equals. The change in board independence is positively related to post-merger cash flow difficulty, suggesting that independent directors are more likely to be added if the firm faces financial constraints.
APA, Harvard, Vancouver, ISO, and other styles
9

Brahma, Sanjukta, Agyenim Boateng, and Sardar Ahmad. "Motives of mergers and acquisitions in the European public utilities." International Journal of Public Sector Management 31, no. 5 (July 9, 2018): 599–616. http://dx.doi.org/10.1108/ijpsm-01-2017-0024.

Full text
Abstract:
Purpose The purpose of this paper is to investigate the motivation and post-merger operating performance (OP) of European utility sectors following mergers and acquisitions (M&A). Design/methodology/approach Motives behind M&A are examined by looking into the relationships between total gains, target gains and acquirer gains. Post-merger OP is measured by comparing the sample of European utilities with a matched portfolio based on size and market to book ratio with respect to five accounting indicators: growth in turnover, growth in earnings before interest and tax, return on assets, net profit margin and growth in fixed assets. Findings Synergy is the primary motive for M&A in the European utility firms. This study also found that post-merger OP is negative and significant across all the five accounting indicators matched by size, and market to book ratio suggesting that utility mergers underperform in the long term. The findings suggest that gains accruing to utilities involved in acquisitions are short term in nature. Practical implications Negative post-merger OP bears important policy implications as in future antitrust/competition authorities should be more vigilant before approving utility mergers. Originality/value Public utilities possess several characteristics that are different from industrial firms and therefore need to be examined separately. Empirical literature on M&A is very limited on utilities. This study has addressed this gap by examining the motivation and post-merger OP of the European utility firms.
APA, Harvard, Vancouver, ISO, and other styles
10

Sedláček, Jaroslav, Petr Valouch, and Maria Králová. "ECONOMIC EFFICIENCY OF MERGERS IN THE CZECH REPUBLIC 2001–2010." Technological and Economic Development of Economy 19, Supplement_1 (January 28, 2014): S326—S341. http://dx.doi.org/10.3846/20294913.2014.880084.

Full text
Abstract:
The paper presents partial results of research focusing on accounting, taxation and legal aspects of mergers in the Czech market. The input source is a database of mergers implemented in the Czech territory, which compiles data taken from the Trade Register for the decade of 2001–2010. The structure of the data allows for an evaluation of development trends of mergers in the Czech market, analysis of economic consequences of mergers and finding possible causes of their success or failure. From economic characteristics of merger success, we have chosen the item of net assets. Statistical testing of the hypothesis proved that mergers do not affect net assets during the period of three years after the merger implementation. A significant dependence of net assets development on mergers was proved after the basic set was stratified based on the size of companies. Mergers have a positive effect on the growth of value for owners in the group of small enterprises in the third year after the merger; the value in the group of medium enterprises also grows, but not significantly. Regarding large enterprises, the net assets even decreased in consequence of a merger.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Merger of accounting"

1

Ge, Rui. "Two essays on positive accounting research /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202009%20GE.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Duso, Tomaso, Klaus Gugler, and Burcin B. Yurtoglu. "Is the event study methodology useful for merger analysis? A comparison of stock market and accounting data." Elsevier Inc, 2010. http://dx.doi.org/10.1016/j.irle.2010.02.001.

Full text
Abstract:
This paper presents empirical evidence about the ability of event studies to capture mergers' ex-post profitability as measured by accounting data. We use a sample of large horizontal concentrations during the period 1990-2002 involving 482 firms either as merging firms or competitors, and contrast a measure of the mergers' profitability based on stock market event studies with one based on balance sheet profit data. We show that using a long window around the announcement date (25 or 50 days before the event) increases the ability to capture the ex-post merger effect: the pairwise correlation coefficient is positive and highly significant.
APA, Harvard, Vancouver, ISO, and other styles
3

Thornton, Phillip W. (Phillip Wynn). "The Role of Accounting Information in Investor Assessments of Corporate Takeovers." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278841/.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

El-Alawa, Y. (Yasmin). "The effect of European Merger and acquisition deals on firms performance in the crisis and pre-crisis period." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201706062588.

Full text
Abstract:
Mergers and Acquisitions are considered as one of the most important corporate events for a company’s growth strategy. This concept dates as far back as the early 1900s, when it began on a domestic scale. In this study, we evaluate the effect of M&A deals on firm performance in the crisis and pre-crisis period. We intend to figure out whether the financial crisis presented a great increase to the bargaining power of business entities in the European financial market. We do this through examining the stock performance surrounding the days leading to the announcement of an M&A deal. We then turn to divide our data into two to examine the separate effect of M&A’s in the crisis and pre-crisis period on the returns to both target and acquiring firms. Next we look at the role that a particular method of M&A financing and industry relatedness play in determining the CAR of acquirer and target firms around the M&A announcement. Firstly, we find with our full sample of 181 M&A deals that in general M&A’s have a positive effect on the performance of the target and acquirer firm although the positive effect is more pronounced (significant) for the target firm than for the acquirer firm. Secondly, we investigate the separate effect of a crisis and pre-crisis period on the CAR of the acquirer and target around the announcement day. We find that Acquirer firms earn positive CAR in the crisis period but they turn negative in the pre-crisis period. However, for the target firms, we find significantly positive CARs during the pre-crisis period than during the crisis period. Thirdly, we investigate the effect that a chosen method of financing will have on the acquirer’s performance during the crisis period and find more highly positive CARs for the acquirer’s that use cash instead of stock as a means of financing their deals. Therefore during the crisis, cash financed deals have a more positive impact on the acquirer’s performance than do stock financed deals. We finally turn to look at the effect of the direction of a firm’s diversification on its performance during the financial crisis period, and find that during the crisis period acquisition made in related industries have a positive effect on the acquiring firm’s performance. The CAR to the acquirer for acquiring targets in unrelated industries is negative which implies that during the crisis period acquisition made in unrelated industries have a negative effect on the acquiring firm’s performance. In a nutshell, we see that most of our results are in line with previous empirical studies. The result of this thesis is beneficial for both institutional and individual investors as they might be prone to a lot of lemon investment if they don’t meticulously scan the M&A market. In accordance with the signaling theory, investors can now have an idea about the current and future condition of the acquiring firm. Investors should be on the lookout for firms that use more cash financing than equity financing since the use of cash is a signal of good new but the use of stock is a signal of bad new to investors. Also acquirers should not relent in their due diligence process especially during the crisis period when it would prove to be most valuable. By undergoing a proper due diligence process acquirer are sure to make accurate and informative decision that may have a positive impact on their overall performance.
APA, Harvard, Vancouver, ISO, and other styles
5

Meade, Nancy Margaret Lowman. "Antitakeover devices and firm performance : an empirical study using accounting measures /." Diss., This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-08252008-162207/.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Martinson, Christian. "Merger of full owned subsidiary : An evaluation of BFNAR 1999:1." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-240.

Full text
Abstract:

Bakgrund och problem

1999 utfärdade BFN (bokföringsnämnden) en anvisning rörande redovisning av helägt dotterbolag, BFNAR 1999:1. Debatten kring detta område har pågått sedan mitten på femtiotalet, då olika uppfattningar om hur fusioner ska redovisas har varit ständigt närvarande. Eftersom olika uppfattningar finns, är inte alla nöjda med BFN’s lösning som en generell anvisning för redovisning av fusion av helägt dotterbolag. Nu (2005) har anvisningen blivit praktiserad under snart 5 år. Betraktande de potentiella problem som är relaterade till BFN’s anvisning, är det av intresse att utvärdera anvis-ningen i dess praktiska användning.

Syfte

Syftet med denna uppsats är att utvärdera och därmed finna problem med BFNAR 1999:1 i dess praktiska användning.

Method

En enkät sändes till 51 revisorer arbetandes på olika kontor inom fyra stora revisionsbyråer. Enkäten var kvantitativ med utrymme för kommentarer. Frågorna i enkäten, som bygger på eventuella problem vilka är påvisade genom en fördjupningsstudie, söker nå revisorernas åsikter på området, samt hur anvisningen följs.

Slutsats

Enligt åsikterna hos dem som praktiskt använder BFNAR 1999:1, tyder det på att anvisningen följer det rättsväsende som det påverkas av.

Generellt så följs BFNAR 1999:1 av dess användare, och det ser ut som att anvisningen redan har skapat praxis i fråga om redovisning av fusioner i helägda dotterbolag. Denna uppsats tyder på att avvikelser från anvisningen enbart uppstår på grund av praktiska skäl i de fall där den rättvisande bilden av redovisningen inte kommer att påverkas av ett sådant förfarande.

En viktig iakttagelse är at en tredjedel av dem som praktiskt använder BFNAR 1999:1, i motsats till BFN, anser att årsredovisning/bokslut bör upprättas i det upplösta företaget (det fusionerade dotterbolaget) i syfte att förse intressenter med nödvändig information. Denna fråga är viktig då Svensk redovisningslag bygger på att redovisningen skall förse intressenter med viktig räkenskapsinformation. Därför är uppseendeväckande att en tredjedel anser att BFN inte klarar av att täcka informationsbehovet på denna punkt.

Mer än hälften av användarna menar att BFN’s sätt att hantera obeskattade reserver är missvisande och att denna lösning omotiverat minskar det utdelningsbara egna kapitalet i företaget. Detta resultat tyder på att BFNAR 1999:1 inte har stöd från dess användare på denna punkt.

APA, Harvard, Vancouver, ISO, and other styles
7

Lubbers, Miranda Charmain, and University of Lethbridge Faculty of Arts and Science. "The changing competitive structure of the Canadian accounting market over a period of large firm merger activity." Thesis, Lethbridge, Alta. : University of Lethbridge, Faculty of Arts and Science, 1996, 1996. http://hdl.handle.net/10133/72.

Full text
Abstract:
My thesis studies the changing competitive structure of the Canadian auditing industry during the period 1987 to 1992. Two mergers took place over this period amond four large Canadian accounting firms. I assess whether market power is likely to become a problem with already high, and possibly increasing levels of concentration in the audit industry. Using data from several sources, I examine those characteristics that affect the likelihood that high concentration facilitates market power. I then apply the official standards (Merger Guidelines) for Canadian merger analysis to data on audit services. Because the Merger Guidelines expressly do not permit the authorities to oppose a merger merely on structural grounds, I supplement my structural analysis with a review of studies which examine whether audit fees are influenced upward by high concentration. Overall, I found the industry more competitive in the post merger period.
xii, 149 leaves : ill. ; 28 cm.
APA, Harvard, Vancouver, ISO, and other styles
8

Lubbers, Miranda Charmain. "The changing competitive structure of the Canadian accounting market over a period of large firm merger activity." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ38432.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Eiler, Lisa Ann. "Accounting disclosure quality and synergy gains : evidence from cross-border mergers and acquisitions /." Thesis, Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10203.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Karpava, Darya. "Fúze a rozdělení společností v Bělorusku - právní a účetní pohled." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264566.

Full text
Abstract:
The aim of this diploma thesis is to analyze the process of mergers in Belarus. The thesis is divided into three chapters. The first on is focused on a legislative documents covering mergers in the European Union. The second chapter deals with legislation related to mergers in Belarus, focusing more on accounting area. The last chapter of the thesis is practical and describes two case studies of mergers in Belarus, one from the public sector and one from the private sector. The conclusion includes the assessment of the practical part, a comparative analysis of the difference in the process of mergers in Belarus and Europe, peculiarities of the process of mergers in Belarus and overall assessment of the aims of work. In conclusion there are some proposals that may help to increase the transparency of the situation in Belarus and to contribute to the harmonization of the national legislation with internationally accepted principles and procedures.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Merger of accounting"

1

Aquila, August J. CPA firm merger strategies that work. Burr Ridge, Ill: Irwin Professional Pub., 1994.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Institute of Chartered Accountants of Ontario. Practice Advisory Service. The purchase, sale and merger of accounting practices. Toronto, Ont: Institute of Chartered Accountants of Ontario, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting for acquisitions and mergers: Proposedstatement of standard accounting practice. London: ASC, 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Daher, Dominic L. Accounting for business combinations. 2nd ed. New York, NY: Thomas Reuters/WG&L, 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Daher, Dominic L. Accounting for business combinations. 2nd ed. New York, NY: WG&L, 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Herring, Hartwell C. Business combinations & international accounting. Australia: South-Western, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

An introduction to accounting and managerial finance: A merger of equals. Hackensack, NJ: World Scientific, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Page, M. J. Company merger activity as an explanatory variable in accounting choice. [s.l.]: [s.n.], 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Bierman, Harold. An introduction to accounting and managerial finance: A merger of equals. Hackensack, NJ: World Scientific, 2009.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Shapiro, Morden S. Mergers of professional practices: Managing the process. [Canada]: Canadian Institute of Chartered Accountants, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Merger of accounting"

1

Jatana, Renu, and Mehjabeen Barodawala. "Indian Banking Scenario and SBI Mega-Merger." In Ethics and Sustainability in Accounting and Finance, Volume II, 161–71. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1928-4_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Hu, Zhiying, and Tongtong Liu. "The Influence of Firm Location on the Choice of Payment Methods in Merger and Acquisition." In The Routledge Companion to Accounting in China, 39–53. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Routledge companions in business, management and accounting: Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Griffiths, Ian. "Acquisitions and Mergers." In New Creative Accounting, 148–60. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_11.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Brown, Robert L. "Accounting." In The Concise Guide to Mergers, Acquisitions and Divestitures, 117–31. New York: Palgrave Macmillan US, 2007. http://dx.doi.org/10.1057/9780230608948_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Stevens, P., and B. Kriefman. "Takeovers and Mergers." In Work Out Accounting A-Level, 58–70. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Stevens, P., and B. Kriefman. "Takeovers and Mergers." In Work Out Accounting A Level, 66–80. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Stevens, P., and B. Kriefman. "Takeovers and Mergers." In Work Out Accounting ‘A’ Level, 58–70. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Dodge, Roy. "Accounting for acquisitions and mergers." In The Concise Guide to Accounting Standards, 151–57. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_22.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Kumar, Vinod, and Priti Sharma. "Accounting for Mergers and Acquisition." In An Insight into Mergers and Acquisitions, 107–21. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-5829-6_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Amir, Eli, and Marco Ghitti. "Surgery Partners: Pushdown Accounting." In Financial Analysis of Mergers and Acquisitions, 271–81. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61769-1_17.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Merger of accounting"

1

Kasih, Ekawahyu, and Ruslaini Ruslaini. "Influence Analysis of Financial Audit Ethics in the Merger and Acquisition Process Toward White Collar Crime." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.006.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Shi, Jinping. "Study on the large-scale development of accounting firms—Based on merger case analysis of Xiamen Tianjian accounting firm." In 2013 Conference on Education Technology and Management Science. Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/icetms.2013.352.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Shi Jinping. "Study on the large-scale development of accounting firms—Based on merger case analysis of Xiamen Tianjian accounting firm." In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543649.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Almurni, Siti, and Erizal Azhar. "Comparative Analysis of Corporate Performance before and after the Merger (Empiric study on public companies)." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.12.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Barry Lin, J. "Hedging and the Paradoxical Acquirer Announcement Effects in International Mergers." In 8th International Conference on Modern Research in Management, Economics and Accounting. acavent, 2018. http://dx.doi.org/10.33422/8mea.2018.11.59.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Duval, Charles W., and Will Quilliam. "A Performance-Related Study of Reverse Mergers Using Private Investment in Private Equity (PIPE) Strategies." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.45.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Kato, Hidenori, Yuichi Sei, Yasuyuki Tahara, and Akihiko Ohsuga. "Agent-based Simulation Model Embedded Accounting’s Purchase Method; Analysis on the Systemic Risk of Mergers and Acquisitions between Financial Institutions." In 10th International Conference on Agents and Artificial Intelligence. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0006569701680175.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Wu, Xuehai, John G. Georgiadis, and Assimina A. Pelegri. "Brain White Matter Model of Orthotropic Viscoelastic Properties in Frequency Domain." In ASME 2019 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/imece2019-12182.

Full text
Abstract:
Abstract Finite element analysis is used to study brain axonal injury and develop Brain White Matter (BWM) models while accounting for both the strain magnitude and the strain rate. These models are becoming more sophisticated and complicated due to the complex nature of the BMW composite structure with different material properties for each constituent phase. State-of-the-art studies, focus on employing techniques that combine information about the local axonal directionality in different areas of the brain with diagnostic tools such as Diffusion-Weighted Magnetic Resonance Imaging (Diffusion-MRI). The diffusion-MRI data offers localization and orientation information of axonal tracks which are analyzed in finite element models to simulate virtual loading scenarios. Here, a BMW biphasic material model comprised of axons and neuroglia is considered. The model’s architectural anisotropy represented by a multitude of axonal orientations, that depend on specific brain regions, adds to its complexity. During this effort, we develop a finite element method to merge micro-scale Representative Volume Elements (RVEs) with orthotropic frequency domain viscoelasticity to an integrated macro-scale BWM finite element model, which incorporates local axonal orientation. Previous studies of this group focused on building RVEs that combined different volume fractions of axons and neuroglia and simulating their anisotropic viscoelastic properties. Via the proposed model, we can assign material properties and local architecture on each element based on the information from the orientation of the axonal traces. Consecutively, a BWM finite element model is derived with fully defined both material properties and material orientation. The frequency-domain dynamic response of the BMW model is analyzed to simulate larger scale diagnostic modalities such as MRI and MRE.
APA, Harvard, Vancouver, ISO, and other styles
9

Ciabarri, Fabio, Marco Pirrone, and Cristiano Tarchiani. "ANALYTICAL UNCERTAINTY PROPAGATION IN FACIES CLASSIFICATION WITH UNCERTAIN LOG-DATA." In 2021 SPWLA 62nd Annual Logging Symposium Online. Society of Petrophysicists and Well Log Analysts, 2021. http://dx.doi.org/10.30632/spwla-2021-0071.

Full text
Abstract:
Log-facies classification aims to predict a vertical profile of facies at well location with log readings or rock properties calculated in the formation evaluation and/or rock-physics modeling analysis as input. Various classification approaches are described in the literature and new ones continue to appear based on emerging Machine Learning techniques. However, most of the available classification methods assume that the inputs are accurate and their inherent uncertainty, related to measurement errors and interpretation steps, is usually neglected. Accounting for facies uncertainty is not a mere exercise in style, rather it is fundamental for the purpose of understanding the reliability of the classification results, and it also represents a critical information for 3D reservoir modeling and/or seismic characterization processes. This is particularly true in wells characterized by high vertical heterogeneity of rock properties or thinly bedded stratigraphy. Among classification methods, probabilistic classifiers, which relies on the principle of Bayes decision theory, offer an intuitive way to model and propagate measurements/rock properties uncertainty into the classification process. In this work, the Bayesian classifier is enhanced such that the most likely classification of facies is expressed by maximizing the integral product between three probability functions. The latters describe: (1) the a-priori information on facies proportion (2) the likelihood of a set of measurements/rock properties to belong to a certain facies-class and (3) the uncertainty of the inputs to the classifier (log data or rock properties derived from them). Reliability of the classification outcome is therefore improved by accounting for both the global uncertainty, related to facies classes overlap in the classification model, and the depth-dependent uncertainty related to log data. As derived in this work, the most interesting feature of the proposed formulation, although generally valid for any type of probability functions, is that it can be analytically solved by representing the input distributions as a Gaussian mixture model and their related uncertainty as an additive white Gaussian noise. This gives a robust, straightforward and fast approach that can be effortlessly integrated in existing classification workflows. The proposed classifier is tested in various well-log characterization studies on clastic depositional environments where Monte-Carlo realizations of rock properties curves, output of a statistical formation evaluation analysis, are used to infer rock properties distributions. Uncertainty on rock properties, modeled as an additive white Gaussian noise, are then statistically estimated (independently at each depth along the well profile) from the ensemble of Monte-Carlo realizations. At the same time, a classifier, based on a Gaussian mixture model, is parametrically inferred from the pointwise mean of the Monte Carlo realizations given an a-priori reference profile of facies. Classification results, given by the a-posteriori facies proportion and the maximum a-posteriori prediction profiles, are finally computed. The classification outcomes clearly highlight that neglecting uncertainty leads to an erroneous final interpretation, especially at the transition zone between different facies. As mentioned, this become particularly remarkable in complex environments and highly heterogeneous scenarios.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Merger of accounting' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography