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The Business Combination Accounting and Probabilistic Purchase Methods

勲 中野

Kobe Economic and Business Review2008article
ABDC C
Weight
0.26

What the paper says

In the US and International Accounting Standards, the purchase method is being universally required to beused. But no mentions are made for mergers of (nearly) equal firms where the acquiring and the acquired firms are difficult to determine. For these cases, I propose as an object for further research a new accounting method, a gprobabilistic purchase method hwhich has the advantage of consistency and comparability between pre-and post combination periods. Upon further an alyses,two kinds of probabilistic purchase method can be constructed. They are the equally weighted probabilistic purchase method and the (net asset-) size-proportional purchase method.Their meanings and significances are discussed.

Cite this paper

@article{勲2008,
  title        = {{The Business Combination Accounting and Probabilistic Purchase Methods}},
  author       = {勲 中野},
  journal      = {Kobe Economic and Business Review},
  year         = {2008},
}

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The Business Combination Accounting and Probabilistic Purchase Methods

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.