Vol. 12 No. 1 Verano (2007), Forum | Research Articles

Vol. 12 No. 1 Verano (2007)

International accounting standards and their effect on mergers and acquisitions

Forum | Research Articles

https://doi.org/10.33801/fe.v12i1.3390

Published 2007-05-30

Blanca I. Vega Castro⁺⁻

Blanca I. Vega Castro

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Keywords

accounting
harmonization
merger and acquisition
globalization

How to Cite

Vega Castro, B. I. (2007). International accounting standards and their effect on mergers and acquisitions. Fórum Empresarial, 12(1 Verano), 2–21. https://doi.org/10.33801/fe.v12i1.3390

Abstract

The main objective of this paper is to investigate whether the international accounting harmonization has favored the globalization process. This investigation examined the relationship between international accounting standards and the international merger and acquisition activities in Argentina, Brazil, Chile, México, Peru and Venezuela from 1995 to 2004. This research tested four hypotheses and used analytics such as panel data analysis, correlation, nonparametric tests and logistic regression.

https://doi.org/10.33801/fe.v12i1.3390

PDF (Español (España))

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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