Essays about: "Accounting for Business Acquisitions"

Showing result 11 - 15 of 18 essays containing the words Accounting for Business Acquisitions.

1. 11. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Hanna hedin; Hilda Havert; [2015-03-10]
   Keywords : FASB; SFAS 142; SFAS 141; US GAAP; purchase price allocation; goodwill; intangible assets; identification of intangible assets; business combinations; incentives in accounting choices; acquirer firm characteristics.;

   Abstract : This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible assets in business combinations varies with acquirer firm characteristics. READ MORE

3. 12. Do the Customers Matter in Mergers and Acquisitions?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Zuher Kiswani; Mohamad Alam Omarsyah; [2015]
   Keywords : Merger and Acquisition; Customer; Financial Performance; Customer Reactions; Ordinary Least Square; Case Survey study; marketing.; Business and Economics;

   Abstract : Purpose: The purpose of this study is to examine the relationship between post merger financial performance and customer reactions on M&As, as well as how the issues of strategic relationships, integration, marketing, and human resources influence these customer reactions. Method: One of the main reasons why M&A research lacks so much of customer reactions is that the methodological mainstream of M&A research in finance, economics, and strategy areas consist of quantitative surveys based on existing stock market and accounting data, which do not include more detailed customer, employee, and process data. READ MORE

4. 13. Two sides of the same coin?

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Anton Hansson; Theodor Östlund; [2015]
   Keywords : Mergers; Acquisitions; Event Study; BHAR; ROA; Operating Performance; Regression analysis; Business and Economics;

   Abstract : Purpose: This study’s purpose is to study the long term effects of M&A and to examine whether stock price is the only determinant of post-merger performance or if operating performance can be used as an additional determinant. How underlying variables impact these measures are also part of this study´s purpose. READ MORE

5. 14. Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Kristoffer Eliasson; Fredrik Ericstam; [2014-06-12]
   Keywords : Intangible Assets; Business Combinations; Goodwill; IFRS 3; Accounting Choices; Enforcement;

   Abstract : Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP. Since 2005, when it became mandatory to prepare the financial statements in accordance with IFRS for all listed companies in the EU, goodwill has grown remarkably in Sweden but stayed rather stable in the US. READ MORE

6. 15. E-business acquisition under IFRS 3 : An analysis on a revised standard

   University essay from Umeå universitet/Företagsekonomi

   Author : Jacob Thunvall; Tim Holmlund; [2014]
   Keywords : ;

   Abstract : In this study we have analysed if the revised IFRS 3 has changed the accounting procedure of e-business acquisitions, in other words when an e-business (online business) acquirer another e-business. We have chosen to conduct the study with CDON Group AB as a reference company. READ MORE