Authors: Aida Sy; Tony Tinker; Abraham Briloff
Addresses: Critical Accounting Projects Inc., 77 Bleecker Street, Suite 305W, New York, New York 10012, USA ' Department of Accountancy, Baruch College at the City University of New York, Box B12:225, One Bernard Baruch Way, New York, NY 10010, USA ' Deceased; formerly of: Department of Accountancy, Baruch College at the City University of New York, One Bernard Baruch Way, New York, NY 10010, USA
Abstract: It speaks to the credit of our dear friend, Abe Briloff, now departed, that his works continues to resonate with financial debacles that we continue to witness today. His mode of analysis is instructive to all students and scholars as to how to dissect financial failures, past and present. It is to Abe's endless credit that his work was conducted while for the past 50 years, he has been clinically blind.
Keywords: Briloff; Leasco; dirty pooling; polluted purchase; Ajax Aero-Computer; Gulf & Western; SEC; business combinations; pooling of interests; purchase accounting.
International Journal of Economics and Accounting, 2015 Vol.6 No.2, pp.105 - 124
Received: 08 May 2021
Accepted: 12 May 2021
Published online: 16 Jun 2015 *