Accounting for and Disclosure of Business Combinations

T. A. LEE

12 citations0/0 files storedJournal of Business Finance &amp Accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Corporate Finance and Governance Auditing, Earnings Management, Governance

Abstract

Based upon an extensive analysis of the published financial reports of one hundred of the largest companies in Britain, this paper comments on the degree of disclosure of business combinations and disposals during the last decade. It reveals a situation of significant variability, apparently requiring a radical change in approach from almost complete flexibility to rational uniformity.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

References

1970Accounting principles and the city code: The case for reform,1964A Critical Study of Accounting for Business Combinations.

Imported from OpenAlex (CC0) — nothing here is generated.