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Anderson, A. 1930. The possibilities and the dangers inherent in mergers, consolidations, and acquisitions. N.A.C.A Bulletin (May 15): 1219-1236.

Anderson, C. M. 1987. 1 + 1 = 3. Management Accounting (April): 28-31. (Related to managing acquisitions and venture capital).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343. (JSTOR link).

Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).

Arnold, P. J. 1991. Accounting and the state: Consequences of merger and acquisition accounting in the U. S. hospital industry. Accounting, Organizations and Society 16(2): 121-140.

Arzac, E. R. 2004. Valuation for Mergers, Buyouts, and Restructuring (Wiley Finance). Wiley. 

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Bennett, R. C. 1971. Corporate divorce and taxes. Management Accounting (January): 31-35.

Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

Blum, S. B. 1989. Mergers & acquisitions: Dealing with intermediaries. Management Accounting (October): 22-26.

Branning, G. 1989. Mergers & acquisitions: Do poison pills cure takeover abuses? Management Accounting (October): 27-30.

Brenner, V. C. and W. K. Schroff. 2004. Reverse merger or IPO? Strategic Finance (May): 46-52.

Brodrick, P. E. 1958. Testing the potential of a company prior to acquisition. N.A.A. Bulletin (December): 81-90. (Use of return on sales, capital turnover, and return on investment).

Bruining, H., M. Bonnet and M. Wright. 2004. Management control systems and strategy change in buyouts. Management Accounting Research (June): 155-177.

Bruner, R. F. and J. R. Perella. 2004. Applied Mergers and Acquisitions (Wiley Finance). Wiley.

Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.

Clemente, M. and D. Greenspan. 1998. Winning at Mergers and Acquisitions: A Guide to Market-Focused Planning and Integration. John Wiley & Sons.

Clubb, A. W. 1961. Re-decision reporting on acquisition of a plant or company. N.A.A. Bulletin (January): 87-93.

Copeland, R. M. and J. F. Wojdak. 1969. Income manipulation and the purchase-pooling choice. Journal of Accounting Research (Autumn): 188-195. (JSTOR link).

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Craig, B. and A. Smith. 2003. The art of earnouts. Strategic Finance (June): 44-47. (A merger and acquisition strategy where the buyer agrees to pay part of the acquisition up front).

Davis, M. 2005. Control premiums: Minimizing cost of your next acquisition. Management Accounting Quarterly (Spring): 20-27.

Davis, M. L. 1990. Differential market reaction to pooling and purchase methods. The Accounting Review (July): 696-709. (JSTOR link).

Dawson, J. D. 2003. Attention, shoppers. Strategic Finance (December): 52-55. (Related to mergers and acquisitions).

DeAngelo, L. E. 1990. Equity valuation and corporate control. The Accounting Review (January): 93-112. (JSTOR link).

Denholm, D. H. 1968. Acquisitions - And the management accountant. Management Accounting (December): 15-19. 

Dewberry, J. T. 1979. A new approach to business combinations. Management Accounting (November): 44-49.

Dickerson, W. E. and J. W. Jones. 1933. Observations on "the equity method" and intercorporate relationships. The Accounting Review (September): 200-208. (JSTOR link).

Erickson, M. 1998. The effect of taxes on the structure of corporate acquisitions. Journal of Accounting Research (Autumn): 279-298. (JSTOR link).

Erickson, M. and S. Wang. 1999. Earnings management by acquiring firms in stock for stock mergers. Journal of Accounting and Economics (April): 149-176.

Fery, J. B., N. P. Loomba, L. Marks, Jr., I. G. Odell and S. Vance. 1969. The impact of mergers on management theory. The Academy of Management Journal 12(2): 153-167. (JSTOR link).

Folz, D. F. and J. F. Weston. 1962. Looking ahead in evaluating proposed mergers. N.A.A. Bulletin (March): 17-27.

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

Freestone, A. 2000. Reneee Hornbaker: Integrating companies for success. Strategic Finance (October): 42-47. (Guidelines for mergers and acquisitions).

Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204. (JSTOR link).

Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72. (JSTOR link).

Gaughan, P. A. 1999. Mergers, Acquisitions, and Corporate Restructurings, 2nd edition. John Wiley & Sons.

Gaughan, P. A. 2001. Mergers, Acquisitions, and Corporate Restructurings, 3rd edition. John Wiley & Sons.

Harding, S., L. Hanouille, J. C. Rue and A. G. Volkan. 1985. Why LBOs are popular. Management Accounting (December): 51-56. (Leveraged buyouts).

Haskins, M. E. and D. D. Williams. 1988. Corporate mergers and auditors' client portfolios. Accounting Horizons (March): 77-87.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451. (JSTOR link).

Healy, R. E. 1969. Acquisitions and mergers - Management problems. Management Accounting (May): 9-11, 22.

Hover, E. T. 1971. Practical details of acquisitions. Management Accounting (June): 33-36.

Ivancevich, S. H. and A. Zarakoohi. 2000. An exploratory analysis of the 1989 accounting firm megamergers. Accounting Horizons (December): 389-401.

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84. (JSTOR link).

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

King, A. M. 2002. Accounting for customer relationships in mergers and acquisitions. Strategic Finance (February): 36-40.

King, A. M. and N. Kelly. 2000. Merger accounting magic may disappear. Strategic Finance (January): 39-43.

Knechel, W. R. and C. L. McDonald. 1989. Accounting for income taxes related to assets acquired in a purchase business combination. Accounting Horizons (September): 44-52.

Knight, R. A. and L. G. Knight. 1989. Have recent tax acts provided a level playing field for corporate mergers and acquisitions? Accounting Horizons (September): 28-37.

Krallinger, J. C. 1998. Make your next acquisition successful. Management Accounting (September): 16-18, 20-21. (Finding and correcting fatal flaws that can torpedo a potential merger).

Kroger, F. and M. Tram. 2000. After the Merger. Financial Times Prentice-Hall. 

Levinsohn, A. 2002. Capturing elusive value in M&A. Strategic Finance (May): 36-40.

Lewellen, W., C. Loderer and A. Rosenfeld. 1985. Merger decisions and executive stock ownership in acquiring firms. Journal of Accounting and Economics (April): 209-231.

Lybrand, Ross Bros. & Montgomery. 1966. The story of a merger. Management Accounting (July): 59-61.

Maher, C. L. 1965. Corporate acquisition - Tax accounting consequences. N.A.A. Bulletin (March): 50-54.

Mankins, M. C., D. Harding and R. Weddigen. 2008. How the best divest. Harvard Business Review (October): 92-99.

Maupin, R. J. and W. A. Label. 1987. Profiting from a management buyout. Management Accounting (April): 32-34.

Meredith, J. E. Jr. 1968. Accounting's contribution to the selection of business investments. Management Accounting (April): 3-11. (Related to acquisitions and mergers).

Mikkelson, W. H. and R. S. Ruback. 1985. Takeovers and managerial compensation a discussion. Journal of Accounting and Economics (April): 233-238.

Moore, J. 1988. Push-down accounting: FAS 200? Management Accounting (November): 53-58. (Related to business combinations).

Morris, J. 2004. Accounting for M&A, Equity, and Credit Analysts. McGraw-Hill.

Morris, J. M. 2000. Mergers and Acquisitions: Business Strategies for Accountants. John Wiley & Sons.

Morrison, D. L. 1992. Win/win business sales. Management Accounting (August): 36-40. (Related to buying or selling a business).

Mortensen, R. 1994. Accounting for business combinations in the global economy: Purchase, pooling, or __________? ? Journal of Accounting Education 12(1): 81-87.

Mosich, A. N. 1965. Impact of merger accounting on post-merger financial reports. Management Accounting (December): 21-28.

Moville, W. D. and A. G. Petrie. 1989. Accounting for a bargain purchase in a business combination. Accounting Horizons (September): 38-43. 

National Association of Accountants. 1983. The mergers and acquisition game: Strategy or 'chance'? Management Accounting (January): 23.

Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.

Oler, D. K. 2008. Does acquirer cash level predict post-acquisition returns? Review of Accounting Studies 13(4): 479-511. 

Pablo, A. L. and M. Javidan. Editors. 2004. Mergers and Acquisitions: Creating Integrative Knowledge (Strategic Management Society Book Series). Blackwell Publishing. 

Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics (March): 3-35.

Parker, W. M. 1966. Business combinations and accounting valuation. Journal of Accounting Research (Autumn): 149-154. (JSTOR link).

Paulson, E. and C. Huber. 2000. The Technology M & A. Guidebook. John Wiley & Sons.

Peason, B. 1995. How to Buy and Sell a Business. Prentice-Hall PTR.

Perry, W. K. and M. A. Alpert. 2001. "It ain't over 'til it's over". Strategic Finance (January): 56-59.

Pouliot, J. S. 1991. Mergers in the '90s: Getting back to basics. Management Accounting (March): 24-26.

Raiborn, C., D. Payne and C. Schorg. 1991. Takeovers: It helps to know how to play the game. Management Accounting (March): 27-32.

Reilly, R. F. 1980. Evaluating an acquisition candidate is easier than you think. Management Accounting (January): 47-51.

Retz, D. J. 1973. Business combinations: Pooling or purchase? Management Accounting (February): 45-46, 50.

Rezaee, Z. 2004. Financial Institutions, Valuations, Mergers, and Acquisitions: The Fair Value Approach, 2e. John Wiley & Sons.

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Robinson, J. R. and P. B. Shane. 1990. Acquisition accounting method and bid premia for target firms. The Accounting Review (January): 25-48. (JSTOR link).

Rock, M. L. and M. Sikora. 1987. Accounting for merger mania. Management Accounting (April): 20-26.

Sapienza, S. R. 1964. Business combinations and enterprise evaluation. Journal of Accounting Research (Spring): 50-66. (JSTOR link).

Sapienza, S. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 205-209. (JSTOR link).

Schachner, L. 1966. Gain through merger. Management Accounting (July): 39-40.

Schaefer, T. F. 1987. Microcomputer sensitivity analyses for business combinations. Journal of Accounting Education 5(2): 297-306.

Schiff, A. I. and J. B. Schiff. 2002. Everyone out of the pool: A segment reporting perspective. Management Accounting Quarterly (Spring): 1-8 . All of the articles in this issue start on page 1.

Schiff, M. and S. Arbesfeld. 1966. Goodwill - A make-or-buy approach. Management Accounting (August): 25-35.

Schipper, K. and R. Thompson. 1983. The impact of merger-related regulations on the shareholders of acquiring firms. Journal of Accounting Research (Spring): 184-221. (JSTOR link).

Schipper, K. and R. Thompson. 1985. The impact of merger-related regulations using exact distributions of test statistics. Journal of Accounting Research (Spring): 408-415. (JSTOR link).

Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.

Shawver, T. J. 2005. Merger premium predictions using a neural network approach. Journal of Emerging Technologies in Accounting (2): 61-72.

Shirley, R. C. 1973. Analysis of employee and physician attitudes toward hospital merger. The Academy of Management Journal 16(3): 465-480. (JSTOR link).

Silhan, P. A. 1982. Simulated mergers of existent autonomous firms: A new approach to segmentation research. Journal of Accounting Research (Spring): 255-262. (JSTOR link).

Silhan, P. A. and J. C. McKeown. 1985. Further evidence on the usefulness of simulated mergers. Journal of Accounting Research (Spring): 416-426. (JSTOR link).

Sommer, A. A. Jr. 1989. The challenge of the mergers. Accounting Horizons (December): 103-106.

Sparks, R. C. 1987. How to survive a business divorce. Management Accounting (April): 42-44.

Stephens, A. P. 1968. Merger/acquisition valuation approaches. Management Accounting (April): 14-20.

Stevens, J. E. 1961. Accounting-related features in business mergers. N.A.A. Bulletin (April): 69-75.

Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.

Tehranian, H., N. G. Travlos and J. F. Waegelein. 1987. Management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 51-76. (JSTOR link).

Tripp, T. W. and L. A. Robinson. 1983. The how and why of the acquisition decision. Management Accounting (July): 48-53.

Tsay, B. and J. R. J. Steverson. 1991. Post merger: Integrating the accounting system. Management Accounting (January): 20-23.

Van Pelt, J. V. III. 1969. Accounting for acquisitions: What should be done. Management Accounting (February): 16-18.

Walker, P. and D. Hanna. 1999. What makes a merger successful? Strategic Finance (April): 58-62.

Weisbach, M. S. 1993. Corporate governance and hostile takeovers. Journal of Accounting and Economics (January-July): 199-208.

Welsh, J. J. 1983. Pre-acquisition audit: Verifying the bottom line. Management Accounting (January): 32-37.

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Wootton, C. W., S. D. Tonge and C. M. Wolk. 1994. Pre and post big 8 mergers: Comparison of auditor concentration. Accounting Horizons (September): 58-74.

Wyatt, A. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-212. (JSTOR link).

Yang, J. M. 1927. The valuation of intangibles. The Accounting Review (September): 223-231. (JSTOR link). 

 

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