Business Combinations under Common Control: Practice, Determinants, and Earnings Quality

IFRS do not specify how to account for business combinations under common control (BCUCC).This study examines the practice, determinants, and earnings quality of different accounting methods used for BCUCC. A descriptive analysis presents the accounting and disclosure practice. Based on the identified accounting methods (acquisition method and book value method), an empirical analysis sheds light on determinants that drive the accounting method choice. Moreover, the consequences of the accounting method choices are investigated with respect to the extent to which companies can manage or even manipulate earnings. Findings of this study have important implications for the IASB�s research project on BCUCC, users and preparers of financial statements, auditors, and enforcement institutions. Additional ISBNs 9783631877586Business Combinations under Common Control: Practice, Determinants, and Earnings Quality 1st Edition is written by Christian Rave and published by Peter Lang Gmb H, Internationaler Verlag der Wissenschaften. ISBNs for Business Combinations under Common Control are 9783631877593, 3631877595 and the print ISBNs are 9783631877456, 3631877455. Additional ISBNs include 9783631877586.