Do industrial and geographic diversifications have different effects on earnings management? : evidence from UK mergers and acquisitions
Camelia Vasilescu, Yuval Millo
| Year of publication: |
July 2016
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|---|---|
| Authors: | Vasilescu, Camelia ; Millo, Yuval |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 46.2016, p. 33-45
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| Subject: | Corporate industrial diversification and geographic diversification | Information asymmetry hypothesis | Accruals earnings management | Mergers and acquisitions | Übernahme | Takeover | Bilanzpolitik | Accounting policy | Diversifikation | Diversification | Asymmetrische Information | Asymmetric information | Fusion | Merger | Großbritannien | United Kingdom | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2016.04.009 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011580841