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- W2321387536 abstract "The purpose of this paper is to present some empirical evidence in; favor of a model which can predict the purchase-pooling choice without reference to the guidelines issued by the American Institute of Certified Public Accountants (AICPA). The model is based on assumed businessmen's preferences for certain reporting methods. We wish to predict businessmen's choice since the existence of strong preferences has important implications for the type of informal regulation we now have in accounting. The argument may be stated as follows. Managers seek to maximize reported income. Therefore, in many of the cases specified below, they prefer the pooling of interests to the purchase method of accounting for a merger. But their auditors are members of a cartel (the AICPA), which attempts to informally regulate the accounting profession. Rightly or wrongly, the cartel believes that the pooling treatment should be reserved to specified merger transactions described in its guidelines1 and that the members of the profession should express qualified opinions on their clients' financial state" @default.
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- W2321387536 date "1971-01-01" @default.
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- W2321387536 title "The Purchase-Pooling Choice: Some Empirical Evidence" @default.
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- W2321387536 doi "https://doi.org/10.2307/2490202" @default.
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