A conceptual framework for investigating how the international harmonisation of accounting standards will effect the volume of cross-border merger and acquisition activity
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| Format: | Recurso digital |
| Language: | English |
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Zenodo
2007
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| _version_ | 1866901693733535744 |
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| author | Mansell, Sarah A |
| author_facet | Mansell, Sarah A |
| contents | <p>This record republishes the author’s Master’s dissertation, submitted in January 2007 within the field of International Accounting and Finance at the University of Birmingham. The dissertation examines the relationship between international accounting harmonisation, information asymmetry, valuation accuracy, and cross-border merger and acquisition activity.</p> <p>The work develops a structured causal model in which regulatory accounting constraints shape informational symmetry, informational structure affects valuation reliability, and valuation outcomes influence cross-border capital allocation behaviour. Competing explanatory pathways are evaluated within established financial economic theory.</p> <p>A short retrospective note (2026) is included at the beginning of the document to clarify the structural continuity between this early modelling work and the constraint-based modelling framework subsequently formalised under the name meOS. The dissertation text itself is reproduced unchanged.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_18749624 |
| institution | Zenodo |
| language | eng |
| publishDate | 2007 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | A conceptual framework for investigating how the international harmonisation of accounting standards will effect the volume of cross-border merger and acquisition activity Mansell, Sarah A International accounting standards Accounting harmonisation Information asymmetry Cross-border mergers and acquisitions Regulatory constraint <p>This record republishes the author’s Master’s dissertation, submitted in January 2007 within the field of International Accounting and Finance at the University of Birmingham. The dissertation examines the relationship between international accounting harmonisation, information asymmetry, valuation accuracy, and cross-border merger and acquisition activity.</p> <p>The work develops a structured causal model in which regulatory accounting constraints shape informational symmetry, informational structure affects valuation reliability, and valuation outcomes influence cross-border capital allocation behaviour. Competing explanatory pathways are evaluated within established financial economic theory.</p> <p>A short retrospective note (2026) is included at the beginning of the document to clarify the structural continuity between this early modelling work and the constraint-based modelling framework subsequently formalised under the name meOS. The dissertation text itself is reproduced unchanged.</p> |
| title | A conceptual framework for investigating how the international harmonisation of accounting standards will effect the volume of cross-border merger and acquisition activity |
| topic | International accounting standards Accounting harmonisation Information asymmetry Cross-border mergers and acquisitions Regulatory constraint |
| url | https://doi.org/10.5281/zenodo.18749624 |