649Index
Accounting:
changes in, 51–53
cross-border deals, 586
for goodwill, 399– 400
government, 217–218
hedge, 389–393
information systems, 543, 544–545
international differences in, 356, 393– 400
policies note, 82
standard cost accounting systems, 217–219
Accounts payable, 18, 20–21, 188
Accounts receivable, 18, 19, 187, 543
Accrued expenses (financial budget), 189
Acid test ratio, 18, 28
Acquisition, 83–84, 322–324, 561–592
antitrust concerns, 585–586
bidder, 562
cash vs. stock deals, 582–583
conglomerate merger, 563–564
consolidation, 562
cost reduction benefits, 576 –577
cross-border deals, 586
definitions/background, 562–563
horizontal, 563
identifying/screening candidates, 581–582
Internet links, 591
postmerger implementation, 586 –589
practical considerations, 581
proxy contests, 562
purchase vs. pooling accounting, 583–585
successful case study (Cisco Systems Inc.),
571–573
takeover, 562
taxes, 322–324, 583, 585
track record of, 564–571
value creation in, 573–581
vertical, 563
Activity-based costing (ABC), 126 –148
Activity-based management (ABM), 136,
145
Activity indices, 206
Activity ratios (valuation), 601
Administrative expense budget, 186
Adobe Systems Inc., 359, 361
Advanced Micro Devices, 45
Advertising/promotion, 275–276
Advisory boards, 281–283
AGCO Corporation, 387, 388
Agent /principal, 237–238
Air Canada, 358
Air T Inc., 408
AK Steel Holding Corporation, 47, 54, 71
Alternatives, principle of, 596
Altman z score, 31–32
American Airlines, 576
American Institute of Certified Public
Accountants, 33, 35, 167
American Pacific Corporation, 408
Analog Devices Inc., 368, 369
Andrews, Kenneth R., 517
Antitrust concerns, 585–586
AOL / Time Warner, 561, 563, 586
Application service providers (ASPs), 556
Applications software, 156 –164
Arch Chemicals Inc., 369, 405
Archer Daniels Midland Company (ADM),
59– 61
Argosy Gaming, 43
Armco, 52–53
Armstrong World Industries Inc., 359, 361,
364
ARPANET, 541
Arvin Industries Inc., 364
Askin Capital Management, 428