The Determinants of Recognition of Bargain Purchase Gains

• Main Authors: LU, WEI-TING, 呂偉廷
• Other Authors: CHANG, CONRAD-C.
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/xru5xf

碩士 === 國立臺北大學 === 會計學系 === 106 === Since 2013, Taiwan has applied the 2010 edition of the IFRS approved by the FSC to prepare financial statements. The rules on bargain purchase gains (negative goodwill) have also changed. The Acquirer can recognize bargain purchase gains in the current period because of the benefits arising from the merger. Therefore, this study wants to explore which features of the company will result in recognition of the bargain purchase gains. The results of the study show that in terms of economic factors, it is more likely for companies with negative income before bargain purchase gains and those with funds needs to recognize bargain purchase gains. In terms of corporate governance, the size of board and the deviation of ownership and cash flow rights is significantly and positively related to the bargain purchase gains. Seats of outside directors, ownership of the directors and foreign institutional shareholdings have significant negative relationships with bargain purchase gains.