The consequences of earnings management for the acquisition premium in friendly takeovers
Year of publication: |
2023
|
---|---|
Authors: | Missonier-Piera, Franck ; Spadetti, Cédric |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 1/2, p. 308-334
|
Subject: | abnormal accruals | accounting quality | deal | deal completion | earnings management | efficiency | M&A | manipulation | premium | real earnings management | Übernahme | Takeover | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Gewinn | Profit |
-
Earnings management at target firms and the acquirers' performance
Mughal, Azhar, (2021)
-
A simple approach to better distinguish real earnings manipulation from strategy changes
Christensen, Theodore E., (2023)
-
How do stock-for-stock acquirers manage earnings? : the accruals feature of real earnings management
Chang, Che-Chia, (2020)
- More ...
-
Cazavan-Jeny, Anne, (2008)
-
Earnings management by friendly takeover targets
Ben-Amar, Walid, (2008)
-
Motives for fixed-asset revaluation: an empirical analysis with Swiss data
Missonier-Piera, Franck, (2007)
- More ...