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Historical perspectives on accounting for M&A

Author

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  • Amir Amel-Zadeh
  • Geoff Meeks
  • J. Gay. Meeks

Abstract

This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers make any difference to decisions and behaviour. It charts the rising scale of M&A expenditures which have accompanied the different accounting regimes. And it suggests that a number of historical developments have intensified the challenges posed by accounting for M&A -- developments in firms’ investment choice between M&A or new tangibles, in the role of intangibles, in means of payment for M&A, in stock market price movements, in the synergies created by M&A, and in ‘creative accounting’.

Suggested Citation

  • Amir Amel-Zadeh & Geoff Meeks & J. Gay. Meeks, 2016. "Historical perspectives on accounting for M&A," Accounting and Business Research, Taylor & Francis Journals, vol. 46(5), pages 501-524, August.
    • Handle: RePEc:taf:acctbr:v:46:y:2016:i:5:p:501-524
    DOI: 10.1080/00014788.2016.1182703
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    Cited by:

    1. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    2. Keren Chen, 2022. "Industrial Policy’s Effect on Cross-Border Mergers’ Decisions—Theoretical and Empirical Analysis," Sustainability, MDPI, vol. 14(20), pages 1-25, October.

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