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Determinants of the choice of accounting treatment for business combinations: A positive theory approach.

机译：企业合并会计处理方式选择的决定因素：一种积极的理论方法。

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摘要

The objective of the study was to develop and test a theory regarding management's choice of accounting treatment for business combinations. The research attempted to lend further support to the positive theory of accounting by identifying firm-specific characteristics associated with pooling of interest and purchase accounting.;Based on previous positive theory research a model was developed to explain the choice of accounting treatment for business combinations within a positive theory framework. The model was based on the following five factors: (1) owner vs. manager-control, (2) accounting-based compensation plans, (3) lending agreements, (4) political visibility, and (5) firm risk. These five factors were operationalized through the use of proxy variables and fifteen hypotheses were developed.;The research sample consisted of 182 firms that used either pooling of interests or purchase accounting during the years 1983-1985. Four statistical techniques were used to analyze the sample data: (1) the Mann-Whitney U-test, (2) probit analysis, (3) a test to control for industry, and (4) an exploratory analysis to measure any threshold effects.;The results indicated that for each of the five factors included in the model at least one operational variable was found to be significant in the hypothesized direction. Therefore, the study lends support to the positive theory of accounting. The research findings are important for standard setting bodies so that they may realize the potential costs and/or benefits that a particular change in APB No. 16 may cause. In addition, managers, lenders, and investors may more accurately assess the agency costs associated with each accounting treatment. Furthermore, the findings suggest that APB Opinion No. 16 may provide considerable management discretion regarding the choice of accounting treatment for business combinations and that these accounting methods may be vehicles for balance sheet and income statement manipulation.
机译：该研究的目的是开发和检验有关管理层对企业合并的会计处理选择的理论。该研究试图通过识别与利益合并和购买会计相关的公司特定特征，为会计实证理论提供进一步的支持。；在先前的实证理论研究的基础上，开发了一个模型来解释内部企业合并的会计处理方式的选择。一个积极的理论框架。该模型基于以下五个因素：（1）所有者与管理者控制，（2）基于会计的薪酬计划，（3）贷款协议，（4）政治知名度和（5）公司风险。这五个因素通过使用代理变量进行了操作，并发展了十五个假设。研究样本由182家公司组成，这些公司在1983年至1985年期间使用了权益合并或购买会计。四种统计技术用于分析样本数据：（1）Mann-Whitney U检验，（2）概率分析，（3）用于控制行业的检验，（4）探索性分析以测量任何阈值效应结果表明，对于模型中包括的五个因素中的每个因素，至少一个操作变量在假设的方向上被认为是重要的。因此，本研究为实证会计理论提供了支持。研究发现对标准制定机构很重要，因此他们可以认识到APB No. 16的特定更改可能引起的潜在成本和/或收益。此外，经理，贷方和投资者可以更准确地评估与每种会计处理方式相关的代理费用。此外，调查结果表明，APB第16号意见可以为企业合并的会计处理方式选择提供相当大的管理自由度，并且这些会计方法可能是资产负债表和损益表操纵的工具。

著录项

  • 作者

    Dunne, Kathleen M.;

  • 作者单位

    Temple University.;

  • 授予单位 Temple University.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 1988
  • 页码 167 p.
  • 总页数 167
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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