Keywords
accounting
harmonization
merger and acquisition
globalization
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.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright (c) 2016 Fórum Empresarial
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