Accounting Problems Encountered in M&As

Yasuyoshi Kurokawa
Additional contact information
Yasuyoshi Kurokawa: Faculty of Commerce, Senshu University, Japan

Chapter 1 in M&A for Value Creation in Japan, 2009, pp 1-16 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionThe Present Conditions of M&A Accounting in Japan: Stepping toward International HarmonizationThe Revision of the Accounting Standards for Business Combinations:Toward ConvergenceM&A accounting standards (established in 2003, enforced in 2006)Revised M&A accounting standards (established in 2009, will be enforced in 2010)Reexamination of Governance Based on Stockholder DominanceConclusionReferences

Keywords: M&A for Value Creation; Business Combination; Hostile Takeover; Corporate Governance; Target Firms; Merger and Acquisition; Earnings Management (search for similar items in EconPapers)
JEL-codes: G34 (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789814287470_0001 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789814287470_0001 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789814287470_0001

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().