Business Combinations under Common Control: Practice, Determinants, and Earnings Quality
Author:   Peter Kajüter ,  Christian Rave
Publisher:   Peter Lang AG
Volume:   22
ISBN:  

9783631877456


Pages:   296
Publication Date:   13 April 2022
Format:   Hardback
Availability:   In Print   Availability explained
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Business Combinations under Common Control: Practice, Determinants, and Earnings Quality


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Overview

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.

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Author:   Peter Kajüter ,  Christian Rave
Publisher:   Peter Lang AG
Imprint:   Peter Lang AG
Volume:   22
ISBN:  

9783631877456


ISBN 10:   3631877455
Pages:   296
Publication Date:   13 April 2022
Audience:   General/trade ,  General
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.
Language:   German

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Christian Rave studied Business Administration at the University of Münster (Germany), Münster University of Applied Science (Germany), and Indian Institute of Management Ahmedabad (India). He worked for a Big Four audit firm and as a research assistant for the Chair of International Accounting at the University of Münster.

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