The Corporate Mergers & Acquisitions Phenomenon

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New Business Combinations Accounting Rules and the Mergers and Acquisitions Activity

ISBN: 3659233625
ISBN 13: 9783659233623
Autor: Rito Ribeiro, Humberto Nuno
Verlag: LAP LAMBERT Academic Publishing
Umfang: 636 S.
Erscheinungsdatum: 12.01.2013
Auflage: 1/2013
Format: 3.9 x 22 x 15
Gewicht: 965 g
Produktform: Kartoniert
Einband: KT
Artikelnummer: 4352749 Kategorie:

Beschreibung

The modern financial manager is likely to be required to provide information for management decision making covering a vast array of activities which have financial implications, including decisions on sources of finance, project appraisal, dividend policy, working capital requirements and potential mergers and acquisitions (M&A). Despite all the M&A activity which takes place and the number of people who have commented on this phenomenon, it remains an under-researched area of business activity, thus further research is warranted. Issues such as cultural integration, a common identity and financial integration have not been resolved in theory and practice. It is also an area in which accounting regulations have been enacted in various ways without their effects being fully understood. So research in this area is timely. This book is an in depth look at some aspects of M&A activity and focuses upon why and how these take place. It places a particular emphasis upon accounting regulations and their effect upon financial reporting in this important but neglected area. Thus it is an important book in this area, written by a knowledgeable author. Professor Dr David Crowther, UK

Autorenporträt

Professor, researcher, and investor, having a PhD in Business and Management Research from Leicester Business School. He also has a bachelor in Economics and master degrees in Accounting and Corporate Finance, and Quantitative Methods Applied to Economy, ensuring a wide and in-depth knowledge in the field. He is the author of numerous publications.

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