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March 18, 2026The Accounting Review

Management's Choice to Purchase or Pool.

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Authors

HJHenry R. JaenickeFranklin & Marshall College

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Implication

Analysis examines management's choice between pooling and purchasing accounting for business combinations, suggesting implications for fiscal outcomes.

Key Points

  • This research investigates how management decides between pooling and purchasing in business combinations, focusing on accountability and fiscal results.
  • Analysis of case studies, including St. Regis.
  • Comparison of income and asset effects from pooling vs. purchasing treatments.
  • Examination of management decisions regarding the accounting method selected.
  • Pooling treatment tends to yield more favorable operating results than purchase treatment.
  • Management's choice is influenced by which accounting method offers better financial outcomes.
  • The flexibility in decision-making is highlighted, indicating management's strategic considerations.

Cite This Study

Henry R. Jaenicke (1962) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4c92https://doi.org/10.2308/tar-7100509
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1POOLING THEORY AND PRACTICE IN BUSINESS COMBINATIONS.1962
  2. 2The Case for Poolings.1966
  3. 3Accounting for Business Combinations.1965
  4. 4Pooling and Purchase Accounting: The Effect of Alternative Practices on Financial Statements.1970
  5. 5Some Comments on "Dirty Pooling".1968