search query: @author Ndubizu, G. / total: 2
reference: 1 / 2
« previous | next »
| Author: | Dunne, K. Ndubizu, G. |
| Title: | International acquisition accounting method and corporate multinationalism: evidence from foreign acquisitions |
| Journal: | Journal of International Business Studies
1995 : SECONF QUARTER, VOL. 26:2, p. 361-379 |
| Index terms: | INTERNATIONAL ACCOUNTING MERGERS |
| Language: | eng |
| Abstract: | this paper examines the effect of different international accounting and tax treatments for goodwill on target shareholders' wealth. The evidence shows that foreign companies that write off goodwill against a reserve account transfer more wealth to the target shareholders than those that amortize goodwill against income. Further analysis reveals that foreign acquirers that deduct goodwill for tax purposes transfer more wealth to the target stockholders at the acquisition announcement than other acquirers. |
« previous | next »
SCIMA