Search Results - subject:"Acquisition targets"

Earnings management in firms seeking to be acquired

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: The British accounting review : the journal of the … 47 (2015) 4, pp. 351-375

Persistent link: https://www.econbiz.de/10011419356

Do firms that wish to be acquired manage their earnings? : evidence from major European countries

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: International review of financial analysis 30 (2013), pp. 57-68

Persistent link: https://www.econbiz.de/10010459999

Do firms that wish to be acquired manage their earnings? Evidence from major European countries

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: International Review of Financial Analysis 30 (2013) C, pp. 57-68

In this paper, we examine whether findings on downward accrual-based earnings management for firms publicly ‘seeking a buyer’ from the US can be extrapolated outside of the US context, given that past research has indicated that the function of the Merger and Acquisition (M&A) markets is...

Persistent link: https://www.econbiz.de/10010730288