A Research Note on Bargain Purchase Gains on Acquisition
A Research Note on Bargain Purchase Gains on Acquisition
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关于收购中讨价还价购买收益的研究报告
DOI：
10.1111/auar.12269
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发表时间：
2018
期刊：
影响因子：
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通讯作者：
H. Kabir
中科院分区：
文献类型：
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作者：
H. Kabir
我探讨的发生率，金额，披露和廉价购买收益的潜在来源报告的澳大利亚样本公司在2013-15年。我发现，7.58%的收购者在此期间报告了廉价收购收益。收益中位数占已转让代价之百分比为18. 90%。与国际财务报告准则第3号企业合并相抵触，并非所有具有重大议价收购收益的收购方均在附注中披露收益产生的原因。证据表明，收益来源不确定。
I explore the incidence, amounts, disclosure and potential sources of bargain purchase gains reported by an Australian sample of firms during 2013-15. I find that 7.58% of the acquirers reported bargain purchase gains during this period. The median gain as a percentage of consideration transferred was 18.90%. In contravention of IFRS 3 Business Combinations, not all acquirers with material bargain purchase gains disclosed in notes why the gain arose. The evidence suggests uncertainty about the sources of the gain.