IFRS do not specify how to account for business combinations under common control (BCUCC). This study examines the practice, determinants, and earnings quality of different accounting methods used for BCUCC.

Autorentext

Christian Rave studied Business Administration at the University of Münster (Germany), Münster University of Applied Science (Germany), and Indian Institute of Management Ahmedabad (India). He worked for a Big Four audit firm and as a research assistant for the Chair of International Accounting at the University of Münster.

Inhalt

Introduction - Conceptual foundation - State of research - Theory and hypotheses development - BCUCC accounting and disclosure practice - Determinants of BCUCC accounting method choices - Earnings quality of BCUCC accounting methods - Conclusions.