How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Che-Chia Chang, Hunghua Pan
| Year of publication: |
2020
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|---|---|
| Authors: | Chang, Che-Chia ; Pan, Hunghua |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 2, p. 1-16
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| Subject: | Corporate mergers | Discretionary current accruals | Real earnings management | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Übernahme | Takeover | Gewinn | Profit | Rechnungsabgrenzung | Accruals and deferrals | Fusion | Merger |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2020.100202 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012298592