Earnings management around mergers and acquisitions : evidence from a range of French absorbing firms' accounting policy
Mouna Njah, Anis Jarboui
| Year of publication: |
2016
|
|---|---|
| Authors: | Njah, Mouna ; Jarboui, Anis |
| Published in: |
Global business & economics review. - Olney, Bucks : Inderscience Enterprises, ISSN 1097-4954, ZDB-ID 2054200-8. - Vol. 18.2016, 5, p. 550-566
|
| Subject: | mergers and acquisitions | M&A | earnings management | France | accounting policy | discretionary accruals | Frankreich | Bilanzpolitik | Accounting policy | Übernahme | Takeover | Fusion | Merger | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/GBER.2016.10000133 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011665438