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AuthorPongprot Chatraphorn
TitleAccounting for business combinations : a test for long-term market memory / Pongprot Chatraphorn
Imprint 2001
Descript viii, 108 p. ; 30 cm

CONTENT

Chapter 1 : Introduction -- Chapter 2 : Literature review -- New accounting standards for business combinations -- Firm-specific characteristics and accounting methods for business combinations -- Chapter 3 : Hypothesis -- The effect on stock prices -- The long-term market memory -- Income statement presentation: traditional vs. FASB proposed format -- Chapter 4 : Research design and methodology -- Models -- Data -- Chapter 5 : Analysis of results -- Descriptive statistics -- Diagnostics -- Tests of hypotheses -- Conclusion -- Chapter 6 : Contributions and limitations -- Contributions -- Limitations -- Implications for future research -- References -- A comparison of purchase and pooling-of-interests accounting -- Criteria for pooling-of-interests accounting -- Simple firms -- Regression analysis for equation three -- Additional regression analysis with a relative size as a control variable -- Regression analysis for hypotheses one and two without banking industry -- Generalized linear model


Consolidations and merger of corporations -- United States -- Accounting Goodwill (Commerce) -- United States -- Accounting

LOCATIONCALL#STATUS
Thailand and ASEAN Information Center (6th Floor) : Chula Collectionพศ 15 011027LIB USE ONLY
Chula Business School Library : Thesisด 018CHECK SHELVES

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