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Corporate governance and the information environment : evidence from state antitakeover laws
Armstrong, Christopher; Balakrishnan, Karthik; Cohen, Daniel - In: Journal of accounting & economics 53 (2012) 1/2, pp. 185-204
Persistent link: https://www.econbiz.de/10009512830
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International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism
Khurana, Inder K. - 2018
corporate takeover threat, this paper examines how a disciplinary market for corporate control affects accounting conservatism …. Following M&A law adoption, we find increased accounting conservatism, with more pronounced effects in countries with weak … shareholder protection and in those experiencing larger growth in takeover activity. Further analysis reveals that elevated …
Persistent link: https://www.econbiz.de/10012909840
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International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism
Khurana, Inder K. - 2019
corporate takeover threat, this paper examines how a disciplinary market for corporate control affects accounting conservatism …. Following M&A law adoption, we find increased accounting conservatism, with more pronounced effects in countries with weak … shareholder protection and in those experiencing larger growth in takeover activity. Further analysis reveals that elevated …
Persistent link: https://www.econbiz.de/10012869479
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The Effects of Formality of Documentation on Auditors’ Acquisition of Knowledge from Prior Year Workpapers
Bonner, Sarah E.; Majors, Tracie M. - 2021
Auditors’ knowledge is critical for audit and financial reporting quality, as it facilitates task performance and information sharing. We examine whether auditors’ acquisition of knowledge from prior year workpapers, a primary means for learning on the job, is negatively affected by the...
Persistent link: https://www.econbiz.de/10013210746
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Mutual Shareholding Consolidation (Konsolidacja Wzajemnych Udziałów)
Staszkiewicz, Piotr W. - 2011
Author examines the situation while the parent company controls the subsidiary and the subsidiary possess the sharing at the parent company equity. A formula for effective holding is derived and proofed for a parent-subsidiary simplified structure. A short overview of the audit consequences is...
Persistent link: https://www.econbiz.de/10013118799
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Acquisition, Earnings Management and Firm’s Performance : Evidence from Malaysia
Mahdavi Ardekani, Aref - 2012
This paper examined the relationship between earnings management and performance of acquiring firms in Malaysia during period of 2004-2010. Earnings management measured by discretionary accruals derived from modified Jones model and firm's performance estimated by monthly Cumulative Abnormal...
Persistent link: https://www.econbiz.de/10013100693
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The Economic Consequences of Financial Restatements : Evidence from the Market for Corporate Control
Amel-Zadeh, Amir - 2014
firms that recently filed financial restatements are significantly less likely to become takeover targets than a propensity … score-matched sample of non-restating firms. For those restating firms that do receive takeover bids, the bids are more …
Persistent link: https://www.econbiz.de/10013065529
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Goodwill Impairment After Business Combination Among Jordanian Shareholding Companies
Al-Khadash, Husam Aldeen - 2009
This study examined whether external users of financial statements are capable of assessing goodwill impairment apart from management. This study aimed at investigating goodwill write-offs resulted from acquisitions among Jordanian shareholding companies in Amman Stock Exchange (ASE) during...
Persistent link: https://www.econbiz.de/10013156883
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The Effect of State Antitakeover Laws on Corporate Tax Avoidance
Gao, Xinghua - 2020
We examine the implications of enhanced managerial control afforded by state anti-takeover laws for tax avoidance and … find the strength of anti-takeover statutes in a state is negatively related to tax avoidance of firms incorporated in that … the quiet life hypothesis (i.e., managers entrenched by state anti-takeover protection enjoy the quiet life by under …
Persistent link: https://www.econbiz.de/10012834012
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The Influence of Audit Committee Expertise on Firms’ Internal Controls : Evidence from Mergers and Acquisitions
Sterin, Mikhail - 2020
This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique M&A setting where the internal control audit is voluntary, I study whether audit committee expertise is associated with the deferral of internal control testing for acquired...
Persistent link: https://www.econbiz.de/10012836227