This paper empirically examines the post-merger performance of a sample of 1,320 European mergers and acquisitions … deals. Specifically, we investigate the impact of pre-merger earnings management of acquirers on both the short-term and … long-term post-merger performance, for M&A deals completed between 2003-2012, considering both the form of payment and the …

target firm's listing status. The empirical evidence documented in this study suggests that management teams engage in pre-merger …

Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

Double moral hazard problems are prevalent in merger remedies. We consider a holdup problem in which two merging … merger decision depends on the success of the transaction, the Competition Authority will clear the merger whenever the …

There has been a great deal of discussion of the need for harmonisation of national merger control laws and procedures … national merger control rules. In these respects the EU has not got a coordinated network, or even a comprehensive view of what … merger decisions. Judicial review of national authorities' merger decisions must be sufficient to comply with Article 6, ECHR …