4Dennis R. Beresford, 2001, Congress Looks at Accounting for Business Combinations, Accounting Horizons, Vol. 15 No. 1,pp. 73-86.
5FASB, 2001, Statement of Financial Accounting Standards No. 141 : Business Combinations.
6FASB, 2001, Statement of Financial Accounting Standards No. 142: Goodwill and Other Intangible Assets.
7G4 + 1, 1998, Methods of Aeeounting for Business Combinations:Recommendations of the G4 + 1 for Achieving Convergence.
8SEC, 2003, Study pursuant to section 108 (d) of the Sarbanes - Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles - Based Accounting System, www. sec. gov.
9Steven M. H. Wallman, Kathleen M. H. Wallman, Geoffrey F. Aronow, 1999, Pooling-of-interests Accounting and High Growth Economy Companies : A Paper Examining the Practical and Theoretical Shortcomings in the Case for Altering Current Accounting Practices. Submitted to the FASB.
10Thunderbird, 1998, Accounting and tax considerations for mergers and acquisitions, The American Graduate School of International Management.
二级参考文献15
11998年全年与1999年8月前新潮实业与新牟公司刊载的全部公开资料.
2Micheal Jensen, 1985, "The takeover controversy:analysis and evidence", The Midland Corporate Finance Journal 4.
3Jeasen and Ruback, 1983."The market for corporate control: the scientific evidence", Journal of Financial Economics, April, 5-50.
4Lys and Vincent, 1995, "An analysis of value destruction in AT&T acquisition of NCR', Journal of Financial Economics 39. 425-442.
