Accounting for M&A
portes grátis
Accounting for M&A
Uses and Abuses of Accounting in Monitoring and Promoting Merger
Meeks, Geoff; Amel-Zadeh, Amir
Taylor & Francis Ltd
12/2021
330
Mole
Inglês
9780367492373
15 a 20 dias
607
Descrição não disponível.
1 Introduction PART I Accounting procedures 2 An outline of issues in accounting for M&A 3 Seventy years of accounting standards for M&A 4 Developing new accounting standards for M&A: a standard-setters' perspective 5 Stewardship and value-relevance in accounting for the depletion of purchased goodwill PART II Managing perceptions of performance around M&A 6 Stock prices and earnings management around M&A transactions 7 Earnings forecasts accompanying a bid 8 Managing earnings through M&A PART III Using accounts to measure the impact of M&A on performance 9 Measuring post-acquisition performance: introduction 10 An early attempt to use accounting data to estimate the impact of M&A on financial performance 11 The impact of M&A on performance: alternative measures of rates of profit 12 Operating performance improvements after corporate takeovers: fact or fallacy? 13 The financial performance of acquired companies in the Chinese stock market PART IV Concluding remarks 14 Continuing challenges in accounting for M&A
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
UK Account Standard Board;accounting;Seasoned Equity Offerings;mergers & acquisitions;SAB Miller;stakeholders;Accrual Manipulation;corporate governance;SSAP;accounting standards;Pool OLS Regression;Analyst Consensus Forecasts;Management Earnings Forecasts;Amalgamation's Accounts;Post-merger Performance;Matching Firms;Earnings Management;Goodwill Amortisation;Impairment Charge;Acquirer's Shareholders;Share Price Movements;Market Adjusted Stock Returns;Accrual Based Earnings Management;Earnings Forecasts;Current IASB;Earnings Management Opportunities;Long Term Stock Returns;Abnormal Accruals;Goodwill Impairment;Poor Earnings Quality
1 Introduction PART I Accounting procedures 2 An outline of issues in accounting for M&A 3 Seventy years of accounting standards for M&A 4 Developing new accounting standards for M&A: a standard-setters' perspective 5 Stewardship and value-relevance in accounting for the depletion of purchased goodwill PART II Managing perceptions of performance around M&A 6 Stock prices and earnings management around M&A transactions 7 Earnings forecasts accompanying a bid 8 Managing earnings through M&A PART III Using accounts to measure the impact of M&A on performance 9 Measuring post-acquisition performance: introduction 10 An early attempt to use accounting data to estimate the impact of M&A on financial performance 11 The impact of M&A on performance: alternative measures of rates of profit 12 Operating performance improvements after corporate takeovers: fact or fallacy? 13 The financial performance of acquired companies in the Chinese stock market PART IV Concluding remarks 14 Continuing challenges in accounting for M&A
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
UK Account Standard Board;accounting;Seasoned Equity Offerings;mergers & acquisitions;SAB Miller;stakeholders;Accrual Manipulation;corporate governance;SSAP;accounting standards;Pool OLS Regression;Analyst Consensus Forecasts;Management Earnings Forecasts;Amalgamation's Accounts;Post-merger Performance;Matching Firms;Earnings Management;Goodwill Amortisation;Impairment Charge;Acquirer's Shareholders;Share Price Movements;Market Adjusted Stock Returns;Accrual Based Earnings Management;Earnings Forecasts;Current IASB;Earnings Management Opportunities;Long Term Stock Returns;Abnormal Accruals;Goodwill Impairment;Poor Earnings Quality
