Disclosure and choice of accounting policies: the case of cross-border mergers

Aisbitt, Sally (2003). Disclosure and choice of accounting policies: the case of cross-border mergers. Accounting Forum, 27(1) pp. 4–27.

DOI: https://doi.org/10.1111/1467-6303.00094

URL: http://onlinelibrary.wiley.com/doi/10.1111/1467-63...

Abstract

The globalisation process has seen an increase in the number of cross–border mergers of companies. Understanding of these companies' financial statements will depend on a grasp of the accounting policies used. A case study approach has been adopted examining financial statements produced before and after the mergers of three trans–national mergers. The results highlight the limitations of the information disclosed in accounting policy notes in terms of satisfying Barth and Murphy's (1994) purposes of disclosure: to provide information allowing comparison. The findings have relevance both in the context of mergers and in changes of accounting convention (e.g. to IASs).

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About

  • Item ORO ID
  • 1598
  • Item Type
  • Journal Item
  • ISSN
  • 1467-6303
  • Keywords
  • accounting; consolidation; mergers; corporations; globalization; financial statements; international business enterprises
  • Academic Unit or School
  • Faculty of Business and Law (FBL)
  • Copyright Holders
  • © 2003 Blackwell Publishing Ltd.
  • Depositing User
  • Users 12 not found.

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