Accounting for M&A: Uses and Abuses of Accounting in Monitoring and Promoting Merger

Cover
Contents
Abstracts
Figures
Tables
Contributors
Preface
Acknowledgments
Abbreviations
1     Introduction
Part I  Accounting procedures
	2 An outline of issues in accounting for M&A
	3 Seventy years of accounting standards for M&A
	4 Developing new accounting standards for M&A
	5 Stewardship and value-relevance in accounting for the depletion of purchased goodwill
Part II Managing perceptions of performance around M&A
	6 Stock prices and earnings management around M&A transactions
	7 Earnings forecasts accompanying a bid
	8 Managing earnings through M&A
Part III Using accounts to measure the impact of M&A on performance
	9 Measuring post-acquisition performance: introduction
	10 An early attempt to use accounting data to estimate the impact of M&A on financial performance
	11 The impact of M&A on performance
	12 Operating performance improvements after corporate takeovers: fact or fallacy?
	13 The financial performance of acquired companies in the Chinese stock market
Part IV Concluding remarks
	14 Continuing challenges in accounting for M&A
Author index
Companies/corporations (short form name) index
Subject index