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Showing 1 to 12 of 12 for “"Business Combinations"”.
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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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New business combinations accounting rules and the mergers and aquisitions activity.
The perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the centrepiece of analysis in this thesis. It is argued here that the accounting regulation should be as neutral as …
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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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Exploring and Critiquing Corporate Law Practice in Nigeria: Legal Essays in Corporate Governance, Directorship, Taxation, Business Vehicles, and Other Business Combinations
… governance (CG), directorship, taxation, business vehicles, and other business combinations in Nigeria. The publications explored six important facets of corporate law practice in Nigeria, namely (i) the challenges and prospects of the Limited Liability Partnership (LLP) and the Limited …
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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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The acquisition of a business - is a statutory merger in terms of section 113 of the Companies Act 71 of 2008 preferable to a common law sale?
Two or more companies may decide that their businesses should be combined for a number of reasons. This may, for example, be done in order for the companies to have access to new markets, to increase their market share, to increase their profitability by reducing the inefficiencies involved in the …
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A Union Contract-Level Analysis of the Impact of Corporate Mergers and Acquisitions on Wage Bargaining Outcomes
Results of this study indicate that business combinations which augment market share and those which affect backward (or upstream) vertical integration have a more positive impact on union bargaining outcomes than do those transactions which affect greater product diversification. Mergers or …
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The effectiveness of the appraisal right as a form of shareholder protection
With the objects of facilitating the creation of business combinations, promoting flexibility and enhancing efficiency in the South African economy the legislature liberalised fundamental transaction policy under the Companies Act 71 of 2008 ('the Act'). Two of the leading reforms were: limiting …
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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers
… SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies involved in merging and acquisition activity decreased after the adoption of SFAS 141, 142. Test results also …
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Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
… used for this study consists of 203 completed business combinations by U.S. publicly listed companies for the period 2007 to 2013. The results show that M&A NAS has a positive and statistically significant association with goodwill recognized during the acquisition year. However, the likelihood …
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Vliv rozšíření konsolidačního celku na jeho ekonomickou situaci
Předkládaná diplomová práce se věnuje tématu konsolidované účetní závěrky skupiny TOS VARNSDORF, a to se zaměřením na posouzení ekonomického dopadu v důsledku rozšíření koncernu. První část práce se zabývá vymezením problematiky konsolidace, čímž představuje základní východisko pro následující …