Purchase versus Pooling in Stock-for-Stock Acquisitions: Why Do Firms Care?

@inproceedings{Kasznik2000PurchaseVP,
  title={Purchase versus Pooling in Stock-for-Stock Acquisitions: Why Do Firms Care?},
  author={Ron Kasznik and David Aboody and Michael Ray Williams},
  year={2000}
}
The accounting for business combinations has long been one of the most controversial financial reporting issues, generating numerous opinions and interpretations by the American Institute of Certified Public Accountants (AICPA), Financial Accounting Standard Board (FASB), Securities and Exchange Commission (SEC) and the Emerging Issues Task Force (EITF). At the center of the controversy is the principal established in 1970 by Accounting Principles Board Opinion (APBO) No.16 that both the… CONTINUE READING

Create an AI-powered research feed to stay up to date with new papers like this posted to ArXiv

Tables from this paper.

Citations

Publications citing this paper.
SHOWING 1-10 OF 41 CITATIONS

Accounting for business combinations and takeover premiums: Pre- and post-IFRS

VIEW 8 EXCERPTS
CITES BACKGROUND & METHODS
HIGHLY INFLUENCED

The Effect of SFAS 141 and 142 on the Market for Corporate Control

VIEW 11 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED

Accounting for Goodwill in Australian Business Combinations:: is there a Value to Choose?

VIEW 11 EXCERPTS
CITES BACKGROUND & RESULTS
HIGHLY INFLUENCED

Accounting for Business Combinations: A Test for Long-Term Market Memory

VIEW 6 EXCERPTS
CITES BACKGROUND, RESULTS & METHODS
HIGHLY INFLUENCED