Koumanakos, Evangelos; Siriopoulos, Costas; … - In: Managerial Auditing Journal 20 (2005) 7, pp. 663-678
Purpose – To investigate whether acquiring firms listed in the Athens Stock Exchange, that completed mergers and acquisitions during the period 2001‐2003, tend to manipulate accounting earnings upward prior to the initiation and completion of the transaction. Design/methodology/approach –...