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Benjamin C. Ayers
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Journal Articles

The Financial Statement Effects of Eliminating the Pooling‐of‐Interests Method of Acquisition Accounting

Benjamin C. Ayers, Assistant Professor, Craig E. Lefanowicz, Assistant Professor, John R. Robinson, Professor
Journal: Accounting Horizons
Accounting Horizons (2000) 14 (1): 1–19.
https://doi.org/10.2308/acch.2000.14.1.1
Published: 01 March 2000
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