Purpose: The purpose of this study is to quantify the impact of online customer reputation on financial profitability. Design/methodology/approach: Online reputation is captured by extracting the most recurring textual themes associated with customer satisfaction and dissatisfaction, expressed...

In this paper, we examine whether findings on downward accrual-based earnings management for firms publicly ‘seeking a buyer’ from the US can be extrapolated outside of the US context, given that past research has indicated that the function of the Merger and Acquisition (M&A) markets is...