Search Results - subject:"pooling of interest"

The relation between equity misvaluation and stock payment in mergers is spurious

De Bodt, Eric; Cousin, Jean-Gabriel; Officer, Micah S. - In: Critical finance review 13 (2024) 3/4, pp. 265-304

Persistent link: https://www.econbiz.de/10015069371

Full-stock-payment marginalization in merger and acquisition transactions

De Bodt, Eric; Cousin, Jean-Gabriel; Roll, Richard - In: Management science : journal of the Institute for … 64 (2018) 2, pp. 760-783

Persistent link: https://www.econbiz.de/10011823145

Revaluation in Czech Financial Accounting and Legal Merger

Vomáčková, Hana - In: Český finanční a účetní časopis 2009 (2009) 3, pp. 49-56

Czech standards for accounting solution conversions entities would have had restrict inconsistency actual regulation that the leads to uncontrolled right election, especially on base Czech accounting standards. Have had would more revere presumption perfection matter – fact content before law...

Persistent link: https://www.econbiz.de/10011194611

El derecho de separacion del socio cooperativista en la fusion de cooperativas. Efectos de la reforma de la norma contable en estos procesos

Marti, Elena - In: Revista Española de Estudios Agrosociales y Pesqueros (2008) 217

En este trabajo se abordan las principales particularidades asociadas al regimen del derecho de separacion de los socios disconformes en un proceso de fusion cooperativa. Al mismo tiempo, ante la reciente aprobacion del nuevo Plan General Contable, aprobado por Real Decreto 1514/2007, de 16 de...

Persistent link: https://www.econbiz.de/10010921661

Impact of Accounting Methods on Judgement of Analysts – Inspiration by the Hopkins, Houston and Peters Paper ‘Purchase, Pooling, and Equity Analysts’ Valuation Judgement’

Zelenka, Vladimír - In: Český finanční a účetní časopis 2007 (2007) 4, pp. 62-66

The main topic of the paper is an experiment described by Hopkins, Houston and Peters published in Accounting Review in 2000. Their study concerned on impact of accounting method on judgement of analysts in case of accounting method selection for the business combination reporting. This...

Persistent link: https://www.econbiz.de/10011194665

Metode de contabilizare a combinarilor de afaceri

Scortescu, Florin Ioan - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 52-53 (2006) November, pp. 42-47

are presented certain elements that are specific to the acquisition method and pooling of interest method. Thus, the …; regarding the liabilities, only the existed one at the acquisition date are accounted. In accordance with the pooling of … interest method, the identifiable assets and liabilities of the enterprise that is bought are accounted at the account value …

Persistent link: https://www.econbiz.de/10005668978