ABSTRACT: AN APPRAISAL OF ACCOUNTING IMPLICATIONS OF CROSS-BORDER MERGERS AND ACQUISITIONS
This study appraises the accounting implications of cross-border mergers and acquisitions (M&As), aiming to (1) evaluate the accounting challenges in cross-border M&As, (2) assess the impact of these challenges on financial reporting and performance, and (3) analyze the role of accountants in navigating the complexities of cross-border M&As. A survey design was chosen to gather comprehensive data from a wide respondent base. Using Taro Yamane’s formula, the sample size was calculated to be 392 respondents, ensuring a 95% confidence level and a 5% margin of error. The research was conducted in Lagos, a major hub for international business transactions. The survey achieved a reliability coefficient score of 0.88. Findings indicate that accounting challenges such as differing accounting standards and regulatory environments significantly impact financial reporting in cross-border M&As. The study recommends adopting international accounting standards and providing specialized training for accountants involved in cross-border M&As.
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