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Dissertations / Theses on the topic 'Merger of accounting'

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Published: 4 June 2021

Last updated: 2 February 2022

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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.

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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.

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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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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/.

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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.

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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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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/.

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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.

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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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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.

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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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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.

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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.

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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.

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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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11

Kováříčková, Jana. "Účetní a daňové aspekty fúze podniků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402012.

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The subject of the thesis titled „Accounting and tax aspects of the mergers of businesses“ is an analysis of accounting and tax impacts on the merger of businesses. The initial part of the thesis defines the theoretical background connected with the Merger Project and the whole process of merging two businesses. The seconf part of the thesis is based on the practical implementation of the merger of specific businesses, which was realized in the course of 2018. In the final part, a comprehensive assessment is made and the necessary measures are proposed.

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12

Antunes, Maria de Fátima Lopes. "O regime de neutralidade fiscal nas operações de fusão : o caso da “IP, Infraestruturas de Portugal, S.A.”." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15922.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Esta dissertação tem como pano de fundo o regime de neutralidade fiscal nas operações de fusão entre sociedades residentes em Portugal e/ou sociedades residentes noutros Estados-Membros da UE e o seu impacto nestas operações, que consubstanciam uma forma de concentração empresarial onde a fiscalidade pode ser geradora de constrangimentos. Numa primeira fase, serão abordados os conceitos da fusão ao nível económico, jurídico, contabilístico e fiscal, passando pelas motivações inerentes a esta operação, seguida de uma análise mai

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13

Nguyen, Phuong Anh. "Fúze obchodních společností ve Vietnamu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-96380.

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The graduation theses is targeted at mergers in Vietnam. It focuses on the trend in mergers and acquisitions in the Vietnamese market, forms of business combinations, types of mergers, the reasons for merger. This theses is focused on the current applicable legislation for mergers and acquisitions in Vietnam. There are described cases of mergers and acquisitions in Vietnam. There are ways to explain the business valuation in merger. The main goal of this theses is on solving the accounting and tax aspects of the merger in Vietnam.

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Kučerová, Pavlína. "Praktické aspekty účetního řešení fúzí obchodních společností." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-77831.

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The aim of this thesis is to define the problems associated with the process of the mergers of companies in the Czech legislation. The theoretical part deals with mergers from the legal, accounting and tax point of view. The following part is a practical example which describes the merger of five joint-stock companies. This example is based on real data and it demonstrates some situations characterized in the theoretical part.

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15

Mintchik, Natalia Maksimovna. "The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers." Thesis, University of North Texas, 2005. https://digital.library.unt.edu/ark:/67531/metadc4731/.

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This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies involved in merging and acquisition activity decreased after the adoption of SFAS 141, 142. Test results

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Šubrtová, Lenka. "Vliv spojování podniků na technickou stránku vedení účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359202.

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The diploma thesis introduces the obligations, details, links, contexts and circumstances of integration in relation to the technical aspects of accounting. It provides information on the motives that lead to decisions about company mergers and acquisitions, the phases and principles of these processes, analyzes possible risks, human factors, potential reporting issues, and other practical aspects of accounting management.

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17

Abramova, Inna Ph D. Massachusetts Institute of Technology. "Labor supply and accounting firm mergers." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/126982.

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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2020<br>Cataloged from the official PDF of thesis.<br>Includes bibliographical references (pages 36-39).<br>In this paper, I study how regulation-induced accounting labor supply shocks affect the audit market. Using a novel dataset that includes both large and small accounting firms, I identify labor supply shocks using the 150-Hour Rule and the Mobility Provision and investigate the resulting incidence of mergers and acquisitions (M&A). I find that a reduction in labor supply increases accounting firms' M&A act

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18

Hlawiczková, Tereza. "Analýza rekodifikace právní úpravy s vlivem na oceňování u kapitálových společností s následným vlivem na oceňování v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201613.

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Diploma´s thesis is focused on analysis of recodification of private law of the Czech Republic, which was released at the beginning of 2014. Attention is mainly paid on the part of the recodification of private law, which is connected with commercial corporations. The thesis is focused on the law number 89/2012 Sb., nový občanský zákoník and also the law 90/2012 Sb., o obchodních společnostech a družstvech, which are valid since January 1th 2014. The facts of findings are presented on a specific example of merger acquisition. The aim of this thesis is to point out possible problems connected w

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Cristal, Carisa Santos Portela. "Ado????o das IFRS para opera????es de combina????es de neg??cios nas demonstra????es financeiras consolidadas de empresas listadas na Espanha e Reino Unido." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2009. http://132.0.0.61:8080/tede/handle/tede/436.

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Made available in DSpace on 2015-12-03T18:35:06Z (GMT). No. of bitstreams: 1 Carisa_Santos_Portela_Cristal.pdf: 1452002 bytes, checksum: 9010a4cca2dae5c4e85ccbb76c2048f8 (MD5) Previous issue date: 2009-03-20<br>Business combination transactions represent a growth strategy to many firms around the world. In Brazil a major increase in the volume of business combination transactions has been observed in recent years. The publication of Law n?? 11.638/07 has served to afford conditions for Brazil to move in the direction of convergence with international standards, making the adoption of these s

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20

Andrade, Adriano da Costa. "Uma contribui????o ao estudo dos aspectos cont??beis e impactos tribut??rios em opera????es de reorganiza????o societ??ria incorpora????o e/ou cis??o - em substitui????o ??s opera????es de aquisi????o compra e venda." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/462.

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Made available in DSpace on 2015-12-03T18:35:12Z (GMT). No. of bitstreams: 1 Adriano_da_Costa_Andrade.pdf: 1175815 bytes, checksum: 16b9a0577766cebffff52abbc3248678 (MD5) Previous issue date: 2010-03-29<br>This thesis has the objective of highlighting the differences between the accounting aspects and the tax impacts under the circunstance of the negotiation of one company through the institute of the incorporation and / or division to replace the institut of the acquisition - purchase and sale. The granting of some fiscal concessions by the Federal Government was what initially motivated th

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21

Savoy, Steven. "Discretion in accounting for tax reserves: evidence from mergers and acquisitions." Diss., University of Iowa, 2017. https://ir.uiowa.edu/etd/5840.

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I examine the extent to which acquirers exercise discretion in the application of FIN 48 when estimating target tax reserves. By examining the change in target tax reserves recorded through purchase accounting, I am able to hold constant the underlying tax positions, and any changes can be attributed to differences in how the managers of the target and acquirer apply the recognition and measurement principles of FIN 48. For a sample of large public-for-public M&A transactions in which the amount of target tax reserves is observable pre- and post-acquisition, approximately one third (half) of t

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Ribeiro, Humberto Nuno Rito. "New business combinations accounting rules and the mergers and aquisitions activity." Thesis, De Montfort University, 2010. http://hdl.handle.net/2086/4404.

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The perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the centrepiece of analysis in this thesis. It is argued here that the accounting regulation should be as neutral as possible for the economic activity, although it is recognised that accounting changes may result in economic effects. In the case of the changes for business combinations accounting in the USA, lobbying was so fierce that in order to achieve the abolition of accounting choice in M&A accounting, it forc

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23

Adams, Tom. "Does adding accounting expertise matter? A study of audit committees in mergers and acquisitions." Thesis, Temple University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10144436.

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<p> This study examines changes in a company’s audit committee accounting expertise following an M&A transaction. M&A accounting (ASC 805) is complex, nuanced, and error-prone. An M&A also involves significant operational and financial changes for the acquirer, including changes in internal control over financial reporting. Thus, an acquirer’s demand for accounting expertise is likely heightened at the time of an M&A. This study provides the first insights (to my knowledge) regarding the role of accounting experts in the dynamic M&A setting. In a sample of relat

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Chatraphorn, Pongprot. "Accounting for Business Combinations: A Test for Long-Term Market Memory." Diss., Virginia Tech, 2001. http://hdl.handle.net/10919/25969.

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The purpose of this research is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firmsâ market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer disclosed in the financial statements, does it have an impact on market value of equity of the combined firms because the accounting figures are different? A five-year period subsequent to a particular business combination is used because public companies are not required to disclose the details of

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25

Kim, Christian, and Susmita Mandal. "Accounting for Goodwill in Public vs. Private Deals : Evidence from US Mergers and Acquisitions." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123559.

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In 2001, the FASB (Financial Accounting Standard Board) introduced accounting regulations SFAS 141 and SFAS 142 to improve the relevance, representational faithfulness, and comparability of financial reporting. The new standards have profoundly changed the accounting for business combinations and goodwill under US GAAP by requiring reporting entities to no longer amortize goodwill over its expected useful life, but to test for impairment annually. However, the new regulation has met sharp criticism for creating a scope for high levels of managerial discretion which may be exercised opportunist

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Krolikowski, Marcin. "Essays on Mergers and Acquisitions." Scholar Commons, 2014. https://scholarcommons.usf.edu/etd/5055.

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This dissertation includes two essays that examine mergers and acquisitions. In the first essay we examine how pay-for-performance influences the quality of merger decisions before and after Sarbanes-Oxley (SOX). Pay-for performance has a significant positive effect on acquirer returns of 0.9% pre-SOX and 1.1% post-SOX around the three day event window. Bidders with high pay-for-performance pay a 23.3% lower merger premium in listed target acquisitions. The positive effect of pay-for-performance is more important for public target acquisitions overall, for small acquirers pre-SOX, and for larg

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WANG, JING. "ACQUIRING FIRMS’ STRATEGIC DISCLOSURE PRACTICES AROUND MERGERS AND ACQUISITIONS." Kent State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=kent1478491843462049.

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28

Custoldio, Claludia Perdigalfo Dias. "Corporate diversification : the role of industry-specifc expertise and the impact of mergers and acquistions accounting." Thesis, London School of Economics and Political Science (University of London), 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.599937.

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Custodio, Claudia Perdigao Dias. "Corporate diversification : the role of industry-specific expertise and the impact of mergers and acquistions accounting." Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2197/.

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This thesis is organised in three chapters. The first two chapters link the industry-specific expertise of managers to the value of conglomerates and diversifying acquisitions. The third chapter explains how Mergers and Acquisitions (MandA) accounting can explain the diversification discount. The first chapter studies the cross sectional variation of conglomerate's value. I test the hypothesis that unrelated diversification destroys value because managers (CEOs) lack expertise outside the core business. I test two main implications: firms with more business activities outside the core business

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Ott, Christian. "Mergers & Acquisitions and Intangibles." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2012. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-95583.

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This dissertation explores the disclosure on intangibles acquired in Mergers & Acquisitos. The related empirical analyses are based on a sample of M&As that are accounted for under the International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US-GAAP). In three different research papers I answer three distinct research questions. In order to enable capital providers and other external stakeholders to evaluate the PPA, the International Financial Reporting Standard 3 (IFRS 3) and the Statement of Financial Accounting Standards 141 (SFAS 141)

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Gallo, Mauro Fernando. "Uma contribui????o ao estudo do planejamento tribut??rio nos processos de fus??o, incorpora????o e cis??o." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2002. http://132.0.0.61:8080/tede/handle/tede/560.

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Made available in DSpace on 2015-12-04T11:45:12Z (GMT). No. of bitstreams: 1 Mauro_Fernando_Gallo.pdf: 1955869 bytes, checksum: ae2de252f340b3da6adc7d24bdc3d4c3 (MD5) Previous issue date: 2002-10-24<br>The participation and importance of the business combinations through the consolidation, merger and spin-off operations have been increasing in the present context of the world economy. This fact is occurring also in Brazil, mainly due to the world changes that have been causing the competition increasing. This importance is due to not only the transaction quantities but mostly because many ti

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Adamírová, Soňa. "Fúze společností a jejich účetní řešení." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114352.

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In this thesis I deal with the substance of the corporate mergers and its accounting treatment in relation to the Czech commercial arrangement. I compare the accounting view of mergers in the past with the solution after amendment of Act No. 125/2008 Coll., on the transformations of commercial companies and cooperatives, by Act No. 355/2011 Coll., which entered into force on 1 January 2012. I also want to point out some problems, that the new commercial arrangement of mergers brings. Finally, I deal with tax solving of mergers under current tax system in the CR, particularly the impact to the

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Skálová, Jana. "Účetní, daňové a právní aspekty přeshraničních fúzí v Evropské unii." Doctoral thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75458.

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The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-final

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RODRIGUES, Adriano Dantas Lima. "Combina????o de neg??cios: divulga????o no mercado de capitais brasileiro." FECAP, 2017. http://tede.fecap.br:8080/jspui/handle/jspui/754.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T22:59:36Z No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2017-12-19T22:59:36Z (GMT). No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-05<br>The objetive of this work was to analyze which motivat

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Stander, Gideon Stefan. "The cultural impact of cross–border acquisitions on the accounting function : a case study / Gideon Stefan Stander." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4593.

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Mergers and acquisitions (M&A) are one of the fastest strategic options that companies choose to face the global competitive market. This is evident from the number and the amount of growth in the value of the deals, as well as the occurrence of the 'mega–mergers' in recent times. If companies do not adapt to the fast moving and evolving business environment, they will run the risk of becoming obsolete. The key principle behind buying a company is to create shareholder value, which will give the organisation a competitive advantage. The reasoning behind M&A is that one combined company may be

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Coda, Stefano. "Business combinations and group of companies : perspectives from accounting, law and corporate finance." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01E072.

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Dans le cadre général des regroupements d'entreprises et des groupes de sociétés, cette thèse porte sur des questions d'intérêt à la croisée de la comptabilité, du droit (notamment les dispositions légales et la réglementation comptable) et de la finance d'entreprise. En ce qui concerne la théorie comptable, le chapitre 2 étudie comment les chercheurs en économie d'entreprise ont compris les groupes d'entreprises, les comptes de groupe et le processus de leur préparation, en particulier par rapport aux juristes italiens. Ensuite, le chapitre 3 reconstruit le processus politique et législatif q

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Tran, Nam D. "Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?" Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11537.

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xi, 68 p. : ill. (some col.)<br>In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, stock-for-stock acquirers have incentives to manage earnings in order to boost their stock prices. I show that high disclosure costs lead to an equilibrium in which acquirers engage in earnings management in a manner consistent with target firms' expectations. As a result, I hypothesize that stock-for-stock acquirers with high disclosure costs ar

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Prado, Roberta Bordini. "Amortização do ágio e imposto sobre a renda: incorporação, fusão e cisão." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5848.

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Made available in DSpace on 2016-04-26T20:20:56Z (GMT). No. of bitstreams: 1 Roberta Bordini Prado.pdf: 744864 bytes, checksum: 4a057d5ffd6e9e5480c3156b6de0d8cc (MD5) Previous issue date: 2012-05-30<br>This is a study that aims to research the legal content that establish the legal relationship of the registry of goodwill on the acquisition of equity on a controlled company, and the possibility to depreciate from income tax calculation basis the goodwill registered on the acquisition, when of the amalgamation of the acquired company due to a merger or spin-off. It was analyzed the constructi

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Tomanová, Tereza. "Analýza účetního řešení vybraných vnitrostátních fúzí obchodních korporací." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359596.

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This diploma thesis is focused on mergers of business corporations carried out in the Czech Republic in 2015. The number of carried out mergers reached 466 according to the analysis performed in this thesis. The theoretical chapters deal with Czech business, accounting and tax law regulation of mergers. The core of 5th chapter of this thesis consists of analysis of all carried out mergers and it is supplemented by the evaluation of transactions carried out between 2010 and 2015, which proves the increasing trend in the number of mergers. Second practical chapter analyses the accounting solutio

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Sunga, Gabriel. "Corporate Tax Inversions: An Event Study on the Impact of Treasury Regulations on Domestic and Foreign M&A Target Firms." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1346.

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This paper utilizes a short-term event study to analyze the stock price reaction of domestic and foreign M&A target firms to the 2014, 2015, and 2016 Treasury regulatory announcements aimed at restricting corporate tax inversions. The results suggest that domestic M&A target firms experience insignificant abnormal returns as a result of the Treasury overlooking tax-favored acquisitions by foreign acquirers of domestic target firms with significant locked out earnings. Meanwhile, foreign M&A target firms experience insignificant abnormal returns associated with the ineffective 2014 and 2015 Tre

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Ferenčáková, Jana. "Česko-slovenské fúze - účetní a daňové aspekty." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72059.

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Diploma thesis "The Czech-Slovak mergers -- accounting and tax aspects" is divided into two parts - theoretical and practical one. The firstly mentioned one briefly describes legal regulations of cross-border mergers, with the main focus on their accounting and tax aspects adapted by Czech and Slovak legislative framework. Further, hypothetical comparison of accounting and tax differences is performed especially for cross-border mergers to Czech Republic and to Slovak Republic. In second part, author applies this theoretical comparison to particular real case. The work also includes the analys

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Veiga, Jordana Luiza Barbosa da Costa. "An?lise do desempenho cont?bil-financeiro de empresas de capital aberto que sofreram processo de fus?o & aquisi??o." Universidade Federal Rural do Rio de Janeiro, 2011. https://tede.ufrrj.br/jspui/handle/jspui/1190.

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Submitted by Sandra Pereira (srpereira@ufrrj.br) on 2016-08-31T17:06:57Z No. of bitstreams: 1 2011 - Jordana Luiza Barbosa da Costa Veiga.pdf: 2017275 bytes, checksum: 953447545685588991df3f141c32d267 (MD5)<br>Made available in DSpace on 2016-08-31T17:06:57Z (GMT). No. of bitstreams: 1 2011 - Jordana Luiza Barbosa da Costa Veiga.pdf: 2017275 bytes, checksum: 953447545685588991df3f141c32d267 (MD5) Previous issue date: 2011-02-02<br>The main objective for firms to perform a Merger&Acquisition (M&A) process is the search for a competitive advantage considered important in their strategic plann

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Méreaux, Jean-Paul. "Fusions-acquisitions et systèmes comptables : une approche typologique acculturative." Phd thesis, Conservatoire national des arts et metiers - CNAM, 2011. http://tel.archives-ouvertes.fr/tel-00682192.

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Cette thèse sur le management des systèmes comptables dans les fusions-acquisitions repose sur l'étude de vingt-deux opérations de fusions-acquisitions réalisées entre 1992 et 2007 par quatre groupes, cotés ou non, opérant dans des secteurs différents (distribution, vins et spiritueux, champagne, sidérurgie). L'analyse des données est effectuée en utilisant la cartographie cognitive pour les entretiens et la matrice chronologique pour les autres données recueillies (observation directe, études de documents in-situ et externes). Les résultats montrent des approches différenciées et non linéaire

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Hajj, Zaina Said El. "Evolução e desempenho dos bancos durante o plano real." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-14062006-115413/.

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Ao considerar o cenário atual, caracterizado pela globalização e internacionalização dos mercados, este estudo apresenta a evolução e o desempenho dos bancos, classificados em públicos, privados nacionais e estrangeiros, no Sistema Financeiro Nacional durante o Plano Real, desde 01/07/1994 a 31/12/2002. Trata-se, inicialmente, de um estudo descritivo setorial comparativo entre a participação desses três grupos de bancos e, principalmente, de um estudo empírico, por meio de análise fatorial, com indicadores contábeis dos bancos privados nacionais e dos bancos estrangeiros no país durante o perí

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Nasfi, Faten. "Gestion des résultats et parité d'échange dans les fusions acquisitions." Thesis, Grenoble, 2011. http://www.theses.fr/2011GRENG012.

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Ce travail de recherche vise à identifier, d'une part le comportement comptable des dirigeants de la société initiatrice d'une opération de fusion acquisition et d'autre part les déterminants de ce comportement comptable. Les contributions de cette thèse sont d'ordre théorique, méthodologique et managérial. Sur le plan théorique, cette thèse permet de compléter les travaux antérieurs s'inscrivant dans le cadre des prolongements de la théorie politico contractuelle dans un contexte spécifique à savoir les fusions-acquisitions. Outre la détection de la gestion des résultats, ce travail s'intéres

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Godoy, Carlos Roberto de. "Comparação teórica e prática entre os métodos de contabilidade para combinações de empresas." Universidade de São Paulo, 2000. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-02092014-142937/.

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Uma combinação de empresas ocorre quando duas ou mais empresas distintas se unem de uma única vez para formar uma nova entidade contábil. Dois métodos de contabilização das combinações de empresas são geralmente aceitos no mercado internacional - o Método de União de Participações (Pooling of Interests) e o Método de Compra (Purchase Method). Mas esses dois métodos não devem ser vistos como alternativas contábeis para uma mesma combinação. Para se determinar qual dos dois métodos deve ser utilizado em uma combinação é necessário que se analise a natureza da transação, se ela é uma compra ou um

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Ching-JuChen and 陳靜如. "The Impact of Merger Patterns on Subsequent Accounting Restatement." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/m8wz4p.

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碩士<br>國立成功大學<br>會計學系<br>102<br>This paper research the impact of merger patterns on subsequent accounting restatement . This study adopts the Input-Output based method, considering the industry interrelated between corporations , to divide mergers into four different types: Pure horizontal mergers, Pure vertical mergers, Mixed Vertical and Horizontal Mergers, Conglomerate mergers.

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Govender, Avishkar. "Accounting earnings quality and merger & acquisition performance in South Africa." Thesis, 2012. http://hdl.handle.net/10539/11977.

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This paper examines the relationship between the quality of accountings earnings and long-run performance for South African acquirers in the context of market-to-book value classifications. Glamour acquirers show significant earnings momentum prior to acquisition; however this momentum is not sustainable. In the period after the acquisition glamour acquirers exhibit a decreasing earnings trend and it is found that South African value acquirers outperform value acquirer’s post-acquisition. This paper does not however identify the determinant of this phenomenon as the hypothesis that the pre-acq

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Chen, He-Rong, and 陳赫榮. "The Relationship of Merger Declaration and The Accounting Approaches of Goodwill." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/13322130514837223154.

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碩士<br>國立臺灣大學<br>會計學研究所<br>103<br>The purpose of this study is to extend the current research of the cumulative abnormal return caused by the announcement of M&A event. We observed the effect by event study method with comprehension of Hypotheses in M&A Theory. Based on researches of the relationship between policies releasing and cumulative abnormal return, we analyzed how investors reacted in M&A declaration if the financial indices quality of merging companies are changed by R.O.C. GAAP No. 35 releasing. The measurement of an enterprise’s asset, liability, and profit ability would be affec

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Mnyandu, Nozipho Phindile. "Measuring accounting performance of South African mergers and acquisitions." Thesis, 2016. https://hdl.handle.net/10539/23797.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, in partial fulfilment of the requirements for the degree of Master of Management in Finance and Investment, June 2016<br>This study examines long-term performance of publicly-listed South African acquiring firms that participated in Merger and Acquisition transactions. In an effort to close the gap in South African literature of long-term M&A performance, the study used key financial ratios in calculating the change of financial position before and after each M&A transaction or in othe

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