L'identification des incorporels acquis lors de regroupements d'entreprises

Inès Bouden

Revue française de gestion, 2010, vol. n° 207, issue 8, 111-123

Abstract: This study investigates acquirers? strategy of purchase price allocation between intangible assets upon the completion of acquisitions. The empirical study is based on a sample of business combinations initiated on the French market during the period 2005-2006 and accounted for under IFRS. Our results indicate that accounting choices of French acquirers are at the heart of a trade-off between the will to maximize post-acquisition earnings and the desire to minimize the impairment risk of non-amortizable intangibles.

Date: 2010
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