The Influence of The Accounting Method Selection for Merger and Acquisition on the Stock Price of Public Companies in Indonesia

• 主要作者: Perpustakaan UGM, i-lib
• 格式: Article NonPeerReviewed
• 出版: [Yogyakarta] : Universitas Gadjah Mada 2000
• 主題: Jurnal i-lib UGM
• 在線閱讀: https://repository.ugm.ac.id/18718/; http://i-lib.ugm.ac.id/jurnal/download.php?dataId=1520

When one company acquires another company, based on the economic substance of the acquisition, the transaction should be recorded following either the purchase method or the pooling of interests method. The use of pooling accounting will normally produce higher reported after tax income than that of...