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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Main Authors: Ching-JuChen, 陳靜如
Other Authors: hwa-wei Huang
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/m8wz4p
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spelling ndltd-TW-102NCKU53850092019-05-15T21:42:45Z http://ndltd.ncl.edu.tw/handle/m8wz4p The Impact of Merger Patterns on Subsequent Accounting Restatement 企業併購型態對財務報表重編之影響 Ching-JuChen 陳靜如 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. hwa-wei Huang 黃華瑋 2014 學位論文 ; thesis 48 zh-TW
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language zh-TW
format Others
sources NDLTD
description 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.
author2 hwa-wei Huang
author_facet hwa-wei Huang
Ching-JuChen
陳靜如
author Ching-JuChen
陳靜如
spellingShingle Ching-JuChen
陳靜如
The Impact of Merger Patterns on Subsequent Accounting Restatement
author_sort Ching-JuChen
title The Impact of Merger Patterns on Subsequent Accounting Restatement
title_short The Impact of Merger Patterns on Subsequent Accounting Restatement
title_full The Impact of Merger Patterns on Subsequent Accounting Restatement
title_fullStr The Impact of Merger Patterns on Subsequent Accounting Restatement
title_full_unstemmed The Impact of Merger Patterns on Subsequent Accounting Restatement
title_sort impact of merger patterns on subsequent accounting restatement
publishDate 2014
url http://ndltd.ncl.edu.tw/handle/m8wz4p
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