TY - BOOK ID - 135796277 TI - Business Combinations under Common Control : Practice, Determinants, and Earnings Quality. PY - 2022 SN - 9783631877586 3631877595 3631877587 PB - Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, DB - UniCat KW - Consolidation and merger of corporations KW - Goodwill (Commerce) KW - Financial statements, Consolidated KW - Accounting KW - Standards KW - International financial reporting standards. UR - https://www.unicat.be/uniCat?func=search&query=sysid:135796277 AB - IFRS do not specify how to account for business combinations under common control (BCUCC). This study examines the practice, determinants, and earnings quality of different accounting methods used for BCUCC. ER -