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merger
merger accounting
A Dictionary of Business and Management
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2006
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© A Dictionary of Business and Management 2006, originally published by Oxford University Press 2006. (Hide copyright information)
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merger accounting A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of
net assets to fair value and includes the results of each of the combined entities for the whole of the
accounting period, as if they had always been combined. It does not reflect the issue of shares as an application of resources at fair value. The difference that arises on
consolidation does not represent
goodwill but is deducted from, or added to,
reserves. The recently issued
International Financial Reporting Standard 3 prohibits merger accounting for all business combinations falling within its scope. Compare
acquisition accounting.
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Merger waves: a model of endogenous mergers.
Magazine article from: RAND Journal of Economics; 3/22/2007; ; 700+ words
; ...must make their merger decisions individually. Mergers that result from...propose another merger. This process...until no further mergers occur, which...merger, making the merger more profitable...complementarity between mergers implies that forwa
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Do mergers improve the X-efficiency and scale efficiency of U.S. banks? Evidence from the 1980s.
Magazine article from: Journal of Money, Credit & Banking; 8/1/1997; ; 700+ words
; ...market performance of merger survivors. Most...effectiveness of mergers and acquisitions...particular segments of the merger population; for...large interstate mergers or acquisitions or...however, intrastate mergers accounted for only 34 percent of the merger volume. In contrast...
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Mergers under entry.
Magazine article from: RAND Journal of Economics; 9/22/2005; ; 700+ words
; ...profitable. If future mergers are expected, then merger incentives may differ. I show that if a merger leads to additional mergers in the future, then...profitability of the merger is increased. I illustrate that frequent mergers can occur with Cournot...
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Mergers, Acquisitions, and Corporate Restructurings, 2nd Edition.(Review)
Magazine article from: Strategic Finance; 3/1/2000; ; 700+ words
; ...after the initial merger announcement. Mergers, Acquisitions...possible element of mergers and acquisitions--the five major merger waves, passage...laws restricting mergers, government agencies...with oversight, merger takeover strategies...
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MERGERS, CAPITAL GAINS, AND PRODUCTIVITY: EVIDENCE FROM U.S. TELECOMMUNICATIONS MERGERS
Magazine article from: Contemporary Economic Policy; 7/1/2006; ; 700+ words
; ...before and after merger. The article concludes that mergers did not produce...two horizontal mergers between RBOC holding...Pacific Telesis merger and the Bell Atlantic...before and after merger. In this sense...dynamic analysis of mergers. The comparisons...
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Mergers, Concentration, and the Erosion of Democracy.
Magazine article from: Monthly Review; 5/1/2001; ; 700+ words
; ...global markets through mergers and acquisitions...Announced worldwide merger deals reached $3...intense period of merger activity in history...Vertical and horizontal mergers were widespread...continent Four more merger waves have followed...characterized by horizontal mergers of ...
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MERGERS AND CORPORATE CONSOLIDATION:JANET L. YELLEN
Transcript from: Congressional Testimony; 6/16/1998; 700+ words
; ...evaluation of the current merger wave. I. Mergers: A Historical Perspective...estimated 75 percent of merger-related firm disappearances...occurred as a result of mergers involving at least...attempt horizontal mergers. Qualitatively, the current merger wave appears to be...
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MERGERS AND CORPORATE CONSOLIDATION:JOEL I. KLEIN
Transcript from: Congressional Testimony; 6/16/1998; 700+ words
; ...dollar value of mergers, confirms the existence of a merger wave. In the...the increase in mergers, a crucial...accompany any merger wave of this size...enforcers in reviewing mergers is always on whether a particular merger will hurt consumers...
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MERGERS AND CORPORATE CONSOLIDATION:ROBERT PITOFSKY
Transcript from: Congressional Testimony; 6/16/1998; 700+ words
; ...almost every large merger that is proposed. Recently, merger review has been an...task. The number of mergers reported to the antitrust...say that the current merger wave is significantly...junk bond -fueled mergers of the 1980's...
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Mergers, welfare, and concentration: Results from a model of Stackelberg-Cournot oligopoly.
Magazine article from: Atlantic Economic Journal; 12/1/2001; ; 700+ words
; ...looks at the effects of a merger within a more ge neral...a particular class of mergers, if a merger is welfare raising...if a certain type of merger is welfare raising...firms. However, all mergers of this type are profitable...
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Mergers and Acquisitions
Encyclopedia entry from: West's Encyclopedia of American Law
...Finally, many mergers pose few risks to competition. Antitrust merger law seeks to prohibit...and to predict the merger's competitive impact. Types of Mergers Mergers appear in...bleach). Corporate Merger Procedures State...accomplish corporate mergers. Generally, the...
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Vertical Merger
Encyclopedia entry from: West's Encyclopedia of American Law
VERTICAL MERGER A merger between two business...relationship. Business mergers can take two forms...vertical. In a horizontal merger , one firm acquires another...firms. In a vertical merger , one firm acquires either...Because horizontal mergers pose a direct threat...
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Merger
Encyclopedia entry from: Gale Encyclopedia of U.S. Economic History
...company resists the merger, it is referred...hostile takeover." Mergers that occur between...known as "horizontal mergers," and when one...known as a "vertical merger." When the merging...monopolies many of the mergers of the 1960s took...period of intense merger activity began in...
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merger
Book article from: The Columbia Encyclopedia, Sixth Edition
merger in corporate business...absorbed the other(s). Mergers may be of various types: A vertical merger integrates different...businesses; an extensional merger. joins two similar...methods of effecting mergers vary. Often the corporation...
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Mergers and Monopolies
Book article from: American Decades
Mergers and Monopolies Merger Mania For three consecutive years, between 1995 and 1997, the value of mergers and acquisitions in the United States...behemoth corporations created by the "merger mania." Rockefeller's Revenge When...
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