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Author: Amir Amel-Zadeh
Publisher: Routledge
ISBN: 1000066525
Category : Business & Economics
Languages : en
Pages : 331
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Book Description
Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that businesses might be using huge and increasing sums of shareholders’ money for an activity that more often than not leads to failure calls into question the information on which M&A decisions are based. This book presents statistical studies, case material, and standard-setters’ opinions on company accounting before, during, and after M&A. It documents the manipulation of annual accounts by acquirers ahead of share for share bids, biased forecasts of post-merger earnings by bidders, and devices to flatter earnings when recording the deal. It explores the challenges for standard-setters in regulating information flows during and after M&A, and for account-users wishing to learn from financial statements how a deal has affected performance. Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and is concerned with achieving better-informed M&A. As such it might be of particular interest to business executives, lawyers, bankers, and investors involved in M&A as well as graduate students interested in researching or learning about the role of accounting in M&A.
Author: Amir Amel-Zadeh
Publisher: Routledge
ISBN: 1000066525
Category : Business & Economics
Languages : en
Pages : 331
Get Book Here
Book Description
Spending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that businesses might be using huge and increasing sums of shareholders’ money for an activity that more often than not leads to failure calls into question the information on which M&A decisions are based. This book presents statistical studies, case material, and standard-setters’ opinions on company accounting before, during, and after M&A. It documents the manipulation of annual accounts by acquirers ahead of share for share bids, biased forecasts of post-merger earnings by bidders, and devices to flatter earnings when recording the deal. It explores the challenges for standard-setters in regulating information flows during and after M&A, and for account-users wishing to learn from financial statements how a deal has affected performance. Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and is concerned with achieving better-informed M&A. As such it might be of particular interest to business executives, lawyers, bankers, and investors involved in M&A as well as graduate students interested in researching or learning about the role of accounting in M&A.
Author: Umakanth Varottil
Publisher: Cambridge University Press
ISBN: 1107195276
Category : Business & Economics
Languages : en
Pages : 545
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Book Description
Comparative Takeover Regulation compares the laws relating to takeovers in leading Asian economies and relates them to broader global developments. It is ideal for educational institutions that teach corporate law, corporate governance, and mergers and acquisitions, as well as for law firms, corporate counsel and other practitioners.
Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Oversight of Government Management
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 1202
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Book Description
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 948
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Book Description
Author: Alan J. Auerbach
Publisher: University of Chicago Press
ISBN: 0226032167
Category : Business & Economics
Languages : en
Pages : 354
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Book Description
The takeover boom that began in the mid-1980s has exhibited many phenomena not previously observed, such as hostile takeovers and takeover defenses, a widespread use of cash as a means of payment for targeted firms, and the acquisitions of companies ranking among the largest in the country. With the aim of more fully understanding the implications of such occurances, contributors to this volume consider a broad range of issues as they analyze mergers and acquisitions and study the takeoveer process itself.
Author: Marie Ellen Emmendorfer Archambault
Publisher:
ISBN:
Category : Consolidation and merger of corporations
Languages : en
Pages : 296
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Book Description
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 164
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Book Description
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
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Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author: Michael V. Russo
Publisher: SAGE
ISBN: 1412958490
Category : Business & Economics
Languages : en
Pages : 681
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Book Description
Increased concern about the natural environment has led to an urgent call for organizations to take action toward environmental stewardship. This Second Edition of the groundbreaking Environmental Management: Readings and Cases will inspire readers to find creative solutions to the challenges of maintaining sustainable enterprise while restoring our ecological community. Featuring a highly esteemed group of contributors with content from premier journals —including Harvard Business Review –this comprehensive reader fills a major gap in the teaching of business and the environment. New to the Second Edition: More than two-thirds of the book consists of new material, addressing emerging and timely topics like environmental regulation, green marketing, environmental strategy, and more The book features 11 new cases, providing a platform for lively classroom discussion This edition adds a stronger international component, highlighting the global nature of environmental management Accompanied by High-Quality Ancillaries! Instructor Resources on CD provide in-depth teaching notes for both the readings and the cases, course development guides including outlines, and helpful charts providing visual links between readings, cases that have been developed by the author, and popular topics. IRCDs are available to qualified instructors only by contacting Customer Care at 1-800-818-SAGE (7243) between 6 am – 5 pm, PT. Intended Audience This reader serves as a stand-alone or supplemental text for upper-level undergraduate or graduate courses such as Environmental Management, Green Marketing, Clean Production, Environmental Policy and Strategy, and other courses in business and environmental studies.
