This case examines the accounting for Microsoft's $27 billion acquisition of LinkedIn in 2016. At that date, LinkedIn …

new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new … as to whether the new measurement bases required by both commercial law and financial accounting are in principal … identical. Practice convinces us that the concepts provided in legislation (both commercial and accounting) differ in many cases …

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of … characterized by an extensive right to choose in terms of business regulation. While the legal and accounting regulations until the … end of 2011 addressed transformations generally as purchasings, the commercial and accounting regulations from 1st January …

Does accounting regime play a role in the well-documented phenomenon of overbidding in M&As? The 2001 regulatory change … the consequences of M&A accounting rules for acquirers' bidding decisions. Relying on a novel approach to modeling optimal …&A accounting has real consequences for bidding decisions, and that this result is robust to a battery of sensitivity tests. In …

This study explores the impact of state anti-takeover laws on the governance role of conditional accounting … conservatism increased significantly after the passage of state anti-takeover laws consistent with accounting conservatism acting … conservatism. Passage of these laws introduced an exogenous shock to the takeover threats faced by firms and constitutes a natural …

differential by tempering their reaction to accounting information reported by RM firms, and discounting these firms' equity values … also relevant for the discussion on the costs and benefits of harmonizing accounting standards and for the debate on the …

find that conditional accounting conservatism increased significantly after the passage of state anti-takeover legislation …This study explores the governance role of accounting conservatism by investigating changes in financial reporting … conservatism before and after the passage of state anti-takeover laws. The passage of these anti-takeover laws introduced an …

We investigate the frictions that impede individual investors' use of accounting information and, in particular, their … costs of monitoring and acquiring accounting disclosures. We do so using an archival setting in which individuals are … efficacy of regulations that aim to aid less sophisticated investors by increasing their awareness of and access to accounting …