TY  - BOOK
AU  - Christian Rave
PY  - 2022
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 1868-7687
SN  - 9783631877586
TI  - Business Combinations under Common Control
T2  - Practice, Determinants, and Earnings Quality
DO  - 10.3726/b19704
UR  - https://www.peterlang.com/document/1194161
N2  - 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.
KW  - BCUCC, M&A Accounting, IFRS, Accounting methods, Accounting choices, Mergers, Acquisitions
LA  - German
ER  -