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1

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

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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.

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3

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

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4

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

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5

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

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6

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

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7

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

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8

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

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9

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

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10

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

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11

N, Coffman Edward, Burns Thomas Junior, and Jensen Daniel L, eds. Advanced accounting. 2nd ed. New York: Random House Business Division, 1988.

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12

Board, Financial Accounting Standards. Business combinations: Statement of financial accounting standards no. 141. Norwalk, Conn: Financial Accounting Standards Board, 2001.

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13

Board, Accounting Standards. Acquisitions and mergers. Milton Keynes: Accounting Standards Board, 1994.

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14

Board, Accounting Standards. Acquisitions and mergers. London: Accounting Standards Board, 1993.

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15

Emerson, James C. The Emerson report: Consolidation of the accounting profession. Bellevue, Wash: Big Eight Review, 1989.

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16

Consultative Committee of Accounting Bodies. Accounting Standards Committee. Fair value in the context of acquisition accounting. London: Accounting Standards Committee, 1990.

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17

Board, Financial Accounting Standards. Statement of financial accounting standards no. 146: Accounting for costs association with exit or disposal activities. Norwalk, Conn: Financial accounting Standards Board, 2002.

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18

Morris, Joseph M. Mergers & acquisitions: Business strategies for accountants. New York: Wiley, 1994.

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19

Goodman, Hortense. Illustrations of "push down" accounting. New York, N.Y. (1211 Ave., of the Americas, New York 10036): American Institute of Certified Public Accountants, 1985.

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20

Goodman, Hortense. Illustrations of "push down" accounting. New York, N.Y. (1211 Ave. of the Americas, New York 10036): American Institute of Certified Public Accountants, 1985.

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21

Goodman, Hortense. Illustrations of "push down" accounting. New York, N.Y: American Institute of Certified Public Accountants, 1985.

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22

Quintero, Ronald G. The CPA's basic guide to mergers & acquisitions. New York, NY: American Institute of Certified Public Accountants, 1999.

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23

Dickmann, Tobias. Controllingintegration nach M-&-A-Transaktionen: Eine empirische Analyse. Frankfurt am Main: Lang, 2010.

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24

Randal, Henderson, and Takach Gabor G. S, eds. Mergers & acquisitions of privately-held businesses. 2nd ed. [Toronto]: CICA, 1989.

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25

Albo, Wayne. Mergers and acquisitions of privately-held businesses. [Toronto]: CICA, 1987.

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26

Schwencke, Hans. Accounting for mergers and acquisitions in Europe: A comparative study from an IAS perspective of accounting rules in Germany, the UK and three Nordic countries. Amsterdam: IBFD Publications, 2002.

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27

(Organization), G4+1. Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 1998.

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28

Verschmelzungen aus handelsbilanzieller Sicht unter Berücksichtigung betriebswirtschaftlicher und steuerlicher Apsekte. Frankfurt am Main: P. Lang, 2004.

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29

Johnson, L. Todd. Issues associated with the FASB project on business combinations. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 1997.

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30

Johnson, L. Todd. Issues associated with the FASB project on business combinations. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 1997.

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31

Fischer-Böhnlein, Karin. Verschmelzungen aus handelsbilanzieller Sicht unter Berücksichtigung betriebswirtschaftlicher und steuerlicher Apsekte. Frankfurt am Main: P. Lang, 2004.

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32

Corporate asset management: A guide for financial and accounting professionals. New York: Quorum Books, 1987.

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33

Aslan, Ümmühan. Banka birleşmeleri birleşme işlemlerinin muhasebeleştirilmesi ve bir uygulama. Eskişehir: T.C. Anadolu Üniversitesi, 2004.

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34

Brennan, Niamh. Do profit forecasts influence the outcome of takeover bids? Dublin: University College Dublin, Department of Accountancy, 1996.

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35

Brennan, Niamh. Disclosures in profit forecasts: Evidence from UK takeover bids. Dublin: University College Dublin, Department of Accountancy, 1996.

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36

Mark, Stevens. The big six: The selling out of America's top accounting firms. New York: Simon & Schuster, 1991.

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37

Gallagher, Robert J. Merging your CPA firm: A guide to successful acquisition or sale of an accounting practice. Colorado Springs, Colo: Shephard's/McGraw-Hill, 1988.

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38

Cypert, Samuel A. Following the money: The inside story of accounting's first mega-merger. New York: AMACOM, 1991.

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39

Halpern, Paul J. Business organizations II: Supplementary finance materials. [Toronto, Ont: Faculty of Law, University of Toronto, 1992.

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40

Halpern, Paul J. Business organizations II: Supplementary finance materials. [Toronto, Ont: Faculty of Law, University of Toronto, 1991.

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41

Wu, Anne. International conferences accounting papers collection: Papers on earnings forecasts, business combinations, JIT, and job stress for accounting employees. [Taipei, Taiwan: Cheng Yih Culture Enterprise Co., 1993.

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42

Pooling accounting: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Sixth Congress, second session on the replacement of pooling accounting with a method of accounting for business combinations more reflective of actual company value, March 2, 2000. Washington: U.S. G.P.O., 2001.

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43

Corre, Jean. Les nouvelles règles de la consolidation des bilans: L'ensemble de la réglementation. [Paris]: Dunod, 1987.

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44

Ginsburg, Martin D. Mergers, acquisitions, and buyouts: A transactional analysis of the governing tax, legal, and accounting considerations. 2nd ed. New York, NY: Panel Pub., 2001.

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45

Ginsburg, Martin D. Mergers, acquisitions, and leveraged buyouts: A transactional analysis of the governing tax, legal, and accounting considerations. Chicago, Ill: Commerce Clearing House, 1994.

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46

Benke, Ralph L. Business combinations: Goodwill and other intangible assets. 5th ed. Arlington, VA: Tax Management Inc., 2012.

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47

Tan, Tiong Tong. Business combinations and consolidation. Singapore: CCH Asia, 2010.

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48

Mard, Michael J. Business combinations with SFAS 141R, 157 and 160: A guide to financial reporting. Hoboken, N.J: John Wiley & Sons, 2009.

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49

Board, Financial Accounting Standards. Consolidation of variable interest entities: An interpretation of ARB no. 51. 2nd ed. Norwalk, Conn: Financial Accounting Standards Board, 2003.

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50

1959-, Hilger Paul J., ed. Due diligence: An M&A value creation approach. Hoboken, N.J: Wiley, 2009.

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