Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"Business Combination"”.
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La rappresentazione del valore nelle operazioni di Business Combination
… affected the financial record and reporting of business combinations in common international practices, especially the Italian one. This study begins with the analysis of business combinations in compliance with the new IFRS 3R compared to those in accordance with what established by the Italian …
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Accounting for Business Combinations: A Test for Long-Term Market Memory
… is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firms' market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer disclosed in the financial …
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A strategic focus on the structuring of business combinations
… planning approach apropos the structuring of business combinations on the basis of empirical research as well as relevant strategy approaches and concepts. Business combination with other firms through mergers and acquisitions (M&A), joint ventures and strategic alliances represents the major …
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Takeover gains and the recognition of identifiable intangible assets
… of identifiable intangible assets consequent to business acquisitions in Australia. There is a body of research that evaluates a firm’s decision to allocate acquisition premiums to identifiable intangible assets, rather than goodwill, and this behaviour is commonly labelled opportunistic (e.g. …
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The impact of competition and internal corporate governance mechanism on bank performance: the case of North American and European countries
… and Mueller (2010) that empirically showed that business combination laws significantly minimised return-on-asset in North American banks. As expected, the results are not homogeneous in the European Union. For instance, the antitrust policy was not significant for Cypriot commercial banks and …