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• W2285876692 abstract "This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers make any difference to decisions and behaviour. It charts the rising scale of M&A expenditures which have accompanied the different accounting regimes. And it suggests that a number of historical developments have intensified the challenges posed by accounting for M&A – developments in firms’ investment choice between M&A or new tangibles, in the role of intangibles, in means of payment for M&A, in stock market price movements, in the synergies created by M&A, and in ‘creative accounting’." @default.
• W2285876692 created "2016-06-24" @default.
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• W2285876692 date "2016-06-01" @default.
• W2285876692 modified "2023-09-29" @default.
• W2285876692 title "Historical perspectives on accounting for M&A" @default.
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• W2285876692 doi "https://doi.org/10.1080/00014788.2016.1182703" @default.
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