企业合并会计的经济后果分析——兼论我国会计准则体系中计量属性的整合

[1] Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices[J] . Hai Hong,Robert S. Kaplan,Gershon Mandelker.The Accounting Review . 1978 (1)

[2] Lefanowicz, and J.R. Robinson. 2000. The Financial Statement Effects of Eliminating the Pooling-of-Interests Methods of Acquisition .2 Ayers,B. C. C. E. Accounting Horizons .

[3] Pooling or Purchase:A Merger Mystery .2 Walter.J.R. Federal Reserve B. ank of Richmond Economic Quarterly . 1999

[4] Accounting for Business Combinations: A Test for Long Term Market Memory .2 Chatraphorn,P. www.scholar.lib.vt.edu . 2001

[1] Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices[J] . Hai Hong,Robert S. Kaplan,Gershon Mandelker.The Accounting Review . 1978 (1)

[2] Lefanowicz, and J.R. Robinson. 2000. The Financial Statement Effects of Eliminating the Pooling-of-Interests Methods of Acquisition .2 Ayers,B. C. C. E. Accounting Horizons .

[3] Pooling or Purchase:A Merger Mystery .2 Walter.J.R. Federal Reserve B. ank of Richmond Economic Quarterly . 1999

[4] Accounting for Business Combinations: A Test for Long Term Market Memory .2 Chatraphorn,P. www.scholar.lib.vt.edu . 2001