The Impact of Merger Patterns on Subsequent Accounting Restatement
碩士 === 國立成功大學 === 會計學系 === 102 === This paper research the impact of merger patterns on subsequent accounting restatement . This study adopts the Input-Output based method, considering the industry interrelated between corporations , to divide mergers into four different types: Pure horizontal merge...
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| Format: | Others |
| Language: | zh-TW |
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/m8wz4p |
| Summary: | 碩士 === 國立成功大學 === 會計學系 === 102 === This paper research the impact of merger patterns on subsequent accounting restatement . This study adopts the Input-Output based method, considering the industry interrelated between corporations , to divide mergers into four different types: Pure horizontal mergers, Pure vertical mergers, Mixed Vertical and Horizontal Mergers, Conglomerate mergers.
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