{"title":"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","authors":"Massimiliano Bonacchi, Antonio Marra, Ron Shalev","doi":"10.1080/09638180.2024.2315142","DOIUrl":null,"url":null,"abstract":"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 ...","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":"80 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control\",\"authors\":\"Massimiliano Bonacchi, Antonio Marra, Ron Shalev\",\"doi\":\"10.1080/09638180.2024.2315142\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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 ...\",\"PeriodicalId\":11764,\"journal\":{\"name\":\"European Accounting Review\",\"volume\":\"80 1\",\"pages\":\"\"},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2024-02-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Accounting Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1080/09638180.2024.2315142\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/09638180.2024.2315142","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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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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.
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