Non-GAAP earnings and definite-lived intangible asset allocations in mergers and acquisitions
Year of publication: |
2024
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Authors: | Ashby, Jason A. ; Chyz, James A. ; Myers, Linda A. ; Whipple, Benjamin C. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 1, p. 31-56
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Subject: | non-GAAP disclosure | pro forma earnings | mergers and acquisition | purchase price allocation | Übernahme | Takeover | Gewinn | Profit | Bilanzierungsgrundsätze | Accounting standards | Fusion | Merger | Auskunftspflicht | Disclosure regulation |
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