Earnings management in mergers and acquisitions : a review of the literature
Year of publication: |
2013
|
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Authors: | Creemers, Wouter ; Craninckx, Katrien ; Huyghebaert, Nancy |
Published in: |
Review of business and economic literature. - Leuven : Intersentia, ISSN 2034-7677, ZDB-ID 2663436-3. - Vol. 58.2013, 3, p. 230-259
|
Subject: | discretionary accruals | earnings management | mergers and acquisitions | takeover performance | Übernahme | Takeover | Bilanzpolitik | Accounting policy | Fusion | Merger | Rückstellung | Accrual |
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