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Accounting for Mergers and Acquisitions
Special Issue Call for Papers for The International Journal of Accounting

Editor: Paul K. Chaney, Owen Graduate School of Management, Vanderbilt University

WHY A SPECIAL ISSUE? Accounting for mergers and acquisitions has changed significantly over the past 18 years with the issuance of FASB Statements No. 141 and 141R (now in FASB ASC 805 Business Combinations) and IFRS 3 Business Combinations. While uniformity of accounting standards would help resolve a number of issues, significant differences remain between US GAAP and IFRS in accounting for mergers and acquisitions. In the post-implementation reviews, standard setters found a surprising lack of empirical evidence on the topic. The goal of this special issue is to advance our understanding of how the standards affect the impact of mergers and acquisitions on the various stakeholders involved, and whether the current accounting policy adequately captures the economic substance of the transactions or facilitates the opportunity for reporting manipulations. We also wish to provide a forum for exploring potential means of improving the accounting for mergers and acquisitions.

Authors may submit an empirical or analytical paper which examines the impact of accounting for mergers and acquisitions on managers' behavior, reporting practices, and their impact on decision making and on various stakeholders.

PAPER SUBMISSION PROCEDURE: Manuscripts should be submitted through the EVISE online platform by October 1, 2018, at: https://goo.gl/uuJgS9

Authors should indicate their interest in the Accounting for Mergers and Acquisitions Special Issue in their cover letter.

EXAMPLES OF TOPICS:
Issues related to acquiring a company with significant in-process research and development
Push-down accounting
Contingent consideration (earn-outs)
Step-acquisitions
Cross-border acquisitions
Issues related to non-controlling interests
Reverse acquisitions
Acquisition of assets versus acquisition of a business
Market participants and fair value estimation
Acquiring intangible assets and intangible asset impairment
Private company alternatives for intangible assets
Proportionate share method - IFRS
Other topics relevant to mergers and acquisitions

Posted: 27 Sep 2017