Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness
Author:
Affiliation:
1. Nyenrode Business Universiteit
Publisher
Wiley
Subject
Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/auar.12360
Reference19 articles.
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2. Purchase Versus Pooling in Stock‐for‐Stock Acquisitions: Why Do Firms Care;Aboody D.;Journal of Accounting and Economics,2000
3. The Financial Statement Effects of Eliminating the Pooling‐of‐Interests Method of Acquisition Accounting;Ayers B.C.;Accounting Horizons,2000
4. Have IFRS Changed How Stock Prices Associate with Earnings and Book Values? Evidence from Norway;Beisland L.A.;Review of Accounting and Finance,2015
5. Business Combinations under Common Control (BCUCC): The Italian Experience;Biancone P.P.;GSTF Journal on Business Review,2013
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