On the Pooled Price Variance and its Accounting Treatment An Inquiry into Value Variance in Merger and Acquisition ( M& A) of Companies and Theory of Accounting Information Announce 试论合并价差及其会计处理公司购并价差及其信息披露会计理论探讨
Variance Component's Estimation in the Combined Adjustment On the Pooled Price Variance and its Accounting Treatment 联合平差中的方差分量估计问题的探讨试论合并价差及其会计处理