We study how the potential for discretionary disclosure affects the way a firm designs its
reporting system. In our model, the firm's primary but nonexclusive concern is to induce …

This study sheds light on the extent to which the use of operating leases depends on
reporting incentives, such as understating liabilities, and non-reporting incentives that partly …

The purpose of the article is to answer the question if a separate standard (IFRS) is needed
for business combinations under common control (BCUCC), which are not governed by any …

The objective of this study is to examine the impact of fixed asset revaluation towards market
reaction proxied by stock price and stock return of public listed company in Indonesia Stock …

Although excluded from the scope of IFRS 3, business combinations under common control
(BCUCCs) are widespread transactions that take place all over the world in different forms …

This paper makes a number of observations on the International Accounting Standards
Board's Discussion Paper DP/2020/2 Business Combinations under Common Control. We …

Using a novel dataset of business combination disclosures, we investigate whether fair-
value adjustments (FVAs) of a target's assets provide relevant information to lenders that …

The purpose of this paper is twofold:(1) the paper reviews the International Accounting
Standards Board (IASB's) evidence-supported approach to standard setting, in particular the …

Although BCUCCs are widespread, a clear treatment is missing under IFRS. Most
contributions have taken partial views. This article innovatively provides a systematic …

As operações societárias têm sido cada vez mais frequentes nos últimos anos pelo mundo.
No Brasil, as combinações de negócios têm atingido números recordes. As normas de …