Brown, Stephen; Finn, Mark; Hope, Ole-Kristian - In: Journal of Business Finance & Accounting 27 (2000-11) 9&10, pp. 1233-1265
This paper examines the association between acquisiton-related provision-taking behaviour and post-acquisition performance for a sample of UK firms that undertook large acquisitions between 1989 and 1995. We find evidence that provision-taking was associated with declining accounting and...