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A new perspective on mergers and acquisitions: Evidence explained, policies prescribed
Stennek, Johan - In: CESifo Forum 07 (2006) 1, pp. 3-8
Persistent link: https://www.econbiz.de/10011695825
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The market for mergers and the boundaries of the firm
Gardiner, Kevin - In: CESifo Forum 07 (2006) 1, pp. 9-16
Persistent link: https://www.econbiz.de/10011695826
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Corporate restructuring and M&A activity
Campa, José Manuel - In: CESifo Forum 07 (2006) 1, pp. 17-21
Persistent link: https://www.econbiz.de/10011695827
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Comparative advantage, cross-border mergers and merger waves: International economics meets industrial organization
Brakman, Steven; Garretsen, Harry; van Marrewijk, Charles - In: CESifo Forum 07 (2006) 1, pp. 22-26
Persistent link: https://www.econbiz.de/10011695828
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Trouble in paradise: Will technocrats review global merger forever?
Evenett, Simon J. - In: CESifo Forum 07 (2006) 1, pp. 27-33
Persistent link: https://www.econbiz.de/10011695829
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Germany as an emerging archipelago economy: On some less obvious implications of corporate takeovers and mergers
Zademach, Hans-Martin - In: CESifo Forum 07 (2006) 1, pp. 40-45
Persistent link: https://www.econbiz.de/10011695831
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Detectando diferencias en la medición de la calidad del resultado: Evidencia empírica para empresas españolas
Ferrer García, Cristina; Laínez Gadea, José Antonio - In: Revista de Métodos Cuantitativos para la Economía y … 16 (2013), pp. 5-28
Earnings quality is not a measurable concept through only one variable, but there are several attributes that characterize earnings quality and employing one or another could influence the research conclusion without considering one of them the best measure of earnings quality. The study deals...
Persistent link: https://www.econbiz.de/10011307197
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Does IFRS convergence really increase accounting qualities? Emerging market evidence
Fuad, Fuad; Juliarto, Agung; Harto, Puji - In: Journal of Economics, Finance and Administrative Science 24 (2019) 48, pp. 205-220
This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings persistence. Design/methodology/approach It analyzes the...
Persistent link: https://www.econbiz.de/10013192158
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Timely loss recognition and termination of unprofitable projects
Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China Journal of Accounting Research 8 (2015) 3, pp. 147-167
Ideally, firms should discontinue projects that become unprofitable. Managers, however, continue to operate such projects because of their limited employment horizons and empire-building motivations (Jensen, 1986; Ball, 2001). Prior studies suggest that timely loss recognition in accounting earnings...
Persistent link: https://www.econbiz.de/10011937008
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Regimes of Differential Accumulation: Mergers, Stagflation and the Logic of Globalization
Nitzan, Jonathan - In: Review of International Political Economy 8 (2001) 2, pp. 226-274
acquisitions, stagflation and globalization as integral facets of accumulation. The framework builds on the concept of differential …-field investment, contributing to the stagnation tendency of modern capitalism. (3) The wave-like pattern of mergers and acquisitions … universe of takeover targets. Given that there is nothing more to conquer beyond the global envelope, future stagflation crises …
Persistent link: https://www.econbiz.de/10011644558