Beyond firm-level determinants : the effect of M&A features on the extent of M&A disclosure
Year of publication: |
2018
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Authors: | Florio, Cristina ; Lionzo, Andrea ; Corbella, Silvano |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 17.2018, 3, p. 87-113
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Subject: | disclosure | mergers and acquisitions | IFRS 3 | business combinations | goodwill | Italy | Übernahme | Takeover | Italien | IFRS | Unternehmenspublizität | Corporate disclosure | Geschäftswert | Goodwill | Fusion | Merger | Auskunftspflicht | Disclosure regulation |
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