The Latin American merger and acquisition (M&A) market offers enormous opportunities. M&A activity in Argentina, Brazil, Chile, Mexico and Venezuela is examined and compared with M&A activity in the United States. Characteristics examined include the industries and form of ownership of the...

Purpose – The purpose of this paper is to provide an overview of financial restatements by US companies to help students, professors, and practitioners gain a better understanding of restatements. Data from restatement activity that occurred between January 1, 1997 and June 30, 2002 is...