Literature Review on Business Combination Accounting

Abstract

A captivating research topic that spans multiple academic disciplines is mergers and acquisitions. Depending on one's perspective, background, and area of study, these transactions can be understood in various ways. Relevant fields include human resources, psychology, marketing, accounting, auditing, economic analysis, management, finance, and jurisprudence. This project aims to explore intriguing subjects for researchers by making publications and journals freely accessible. It seeks to identify sensitive aspects, gaps, or dilemmas that have surfaced in previous studies and to highlight new research directions related to mergers, acquisitions, consolidations, and corporate reorganizations. To facilitate this, bibliometric analysis was conducted on a sample of 503 articles published in the Scopus database using Bibliometrix and VOS viewer tools. As a result, we can conclude that most publications are made in the US, their intensity is recently increasing, and the share of articles exceeds 68% of total resources. UDC: 005,591.452:001.891; JEL: G34, M40, M41