Tang, Qingquan; Han, Hongwen - In: China journal of accounting research : CJAR 11 (2018) 2, pp. 71-90
In this paper, we investigate whether material asset reorganizations (MARs), a special form of merger and acquisition (M&A) transactions, can affect the acquirers' cost of debt financing. Further, we examine the effect of acquiring firms' accounting information quality on the cost of debt and on...