Accrual and real-based earnings management by UK acquirers : evidence from pre- and post-Higgs periods
Year of publication: |
2017
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Authors: | Kassamany, Talie ; Ibrahim, Salma ; Archbold, Stuart |
Published in: |
Journal of accounting & organizational change. - Bingley : Emerald Group Publishing Limited, ISSN 1832-5912, ZDB-ID 2248719-0. - Vol. 13.2017, 4, p. 492-519
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Subject: | Corporate governance | Mergers and acquisitions | Earnings management | Bilanzpolitik | Accounting policy | Übernahme | Takeover | Corporate Governance | Rückstellung | Accrual | Gewinn | Profit |
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