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Original Articles

Historical perspectives on accounting for M&A

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Amir Amel-Zadeh, Martin Glaum & Thorsten Sellhorn. (2023) Empirical Goodwill Research: Insights, Issues, and Implications for Standard Setting and Future Research. European Accounting Review 32:2, pages 415-446.
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Fernando Polo-Garrido & Elena Meliá-Martí. (2021) Business combinations in cooperatives. A critical view of accounting standards. Economic Research-Ekonomska Istraživanja 34:1, pages 2522-2538.
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Marwa Elnahass & Leonidas Doukakis. (2019) Market valuations of bargain purchase gains: are these true gains under IFRS?. Accounting and Business Research 49:7, pages 753-784.
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Articles from other publishers (9)

Sylvain Durocher & Omiros Georgiou. (2022) Framing accounting for goodwill: Intractable controversies between users and standard setters. Critical Perspectives on Accounting 89, pages 102357.
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Susan Smith. (2022) Thomas Cook: flightpath to failure. The CASE Journal 18:6, pages 963-994.
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Keren Chen. (2022) Industrial Policy’s Effect on Cross-Border Mergers’ Decisions—Theoretical and Empirical Analysis. Sustainability 14:20, pages 13249.
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Zita Drábková & Martin Pech. (2022) COMPARISON OF CREATIVE ACCOUNTING RISKS IN SMALL ENTERPRISES: THE DIFFERENT BRANCHES PERSPECTIVE. E+M Ekonomie a Management 25:1, pages 113-129.
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Susan Smith. (2021) Carillion: building on shaky ground. The CASE Journal 18:1, pages 6-33.
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Patric Andersson, Johan Graaf & Niclas Hellman. (2020) Sell-side analysts and corporate acquisitions: case study findings. Qualitative Research in Financial Markets 12:4, pages 437-464.
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Antonia Botsari & Geoff Meeks. (2018) Acquirers’ earnings management ahead of stock-for-stock bids in ‘hot’ and ‘cold’ markets. Journal of Accounting and Public Policy 37:5, pages 355-375.
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Clémence Garcia, Yuko Katsuo & Carien van Mourik. (2018) Goodwill accounting standards in the United Kingdom, the United States, France, and Japan. Accounting History 23:3, pages 314-337.
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Peter Foreman. (2017) Accounting History Publication List 2016. Accounting History 22:2, pages 254-258.
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