Global ETD Search
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Showing 1 to 1 of 1 for “"pooling of interests method"”.
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New business combinations accounting rules and the mergers and aquisitions activity.
… 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 possible for the economic activity, although it is …