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Relevant bibliographies by topics / Merger of accounting

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Academic literature on the topic 'Merger of accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 2 February 2022

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Journal articles on the topic "Merger of accounting"

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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 (2021): 577–95. http://dx.doi.org/10.3846/jbem.2021.13911.

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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 s

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

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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

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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 (2018): 263–76. http://dx.doi.org/10.21511/imfi.15(1).2018.22.

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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 variable

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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 (2015): 857–87. http://dx.doi.org/10.1108/bpmj-07-2014-0070.

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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 dimensi

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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 (2018): 16–21. http://dx.doi.org/10.22495/rgcv8i4p2.

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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 (wit

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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.

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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 acquiri

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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.

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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

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

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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 constra

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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 (2018): 599–616. http://dx.doi.org/10.1108/ijpsm-01-2017-0024.

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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, n

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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 (2014): S326—S341. http://dx.doi.org/10.3846/20294913.2014.880084.

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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 testin

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Dissertations / Theses on the topic "Merger of accounting"

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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.

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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.

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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

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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/.

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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.

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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 tur

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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/.

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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.

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<p>Bakgrund och problem</p><p>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

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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.

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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 ser

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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.

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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.

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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.

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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

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Books on the topic "Merger of accounting"

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Aquila, August J. CPA firm merger strategies that work. Irwin Professional Pub., 1994.

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

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

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

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Daher, Dominic L. Accounting for business combinations. 2nd ed. WG&L, 2011.

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

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

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

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

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

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Book chapters on the topic "Merger of accounting"

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

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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. Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-4.

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

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

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

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

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

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

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

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

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Conference papers on the topic "Merger of accounting"

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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). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.006.

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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. Atlantis Press, 2013. http://dx.doi.org/10.2991/icetms.2013.352.

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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.

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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). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.12.

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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.

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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.

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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.

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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.

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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

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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.

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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

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