公允价值会计对公司公共债务的影响--来自共同控制下企业合并的证据

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2024-02-28 DOI:10.1080/09638180.2024.2315142

Massimiliano Bonacchi, Antonio Marra, Ron Shalev

引用次数: 0

摘要

我们分析了《国际财务报告准则》允许母公司选择如何对共同控制下的企业合并（BCUCC）进行会计处理，并提供证据说明选择公允价值和...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control

We analyze the choice allowed to parent firms under IFRS of how to account for a business combination under common control (BCUCC), and provide evidence on the motivation to select fair values and ...

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.