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Reverse Merger Audit Fee Premium : Evidence from China
Cheng, Zijian; Liu, Zhangxin; Wang, Isabel Z.; Zhao, Xingju - 2023
We examine the impact of listing via a reverse merger (RM) on audit fees, which can serve as an indicator of a firm …
Persistent link: https://www.econbiz.de/10014353720
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Reverse merger audit fee premium : evidence from China
Cheng, Zijian; Liu, Zhangxin; Wang, Isabel Z.; Zhao, Xingju - In: International review of financial analysis 94 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10014544013
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Auditor choice in reverse mergers : evidence from China
Xia, Yanchun; Wong, Sonia M. L.; Xin, Qingquan - In: The British accounting review 56 (2024) 2, pp. 1-20
Persistent link: https://www.econbiz.de/10015062262
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Government audit supervision and enterprise mergers and acquisitions
Liang, Shangkun; Xue, Weizhi; Lin, Nan - In: China journal of accounting studies 12 (2024) 1, pp. 25-46
As an important part of the national political system, government audits play a significant role in supervising and restricting enterprises. Since 2010, the National Audit Office of China has repeatedly disclosed the problems regarding enterprises' M&A to prevent the loss of state-owned assets....
Persistent link: https://www.econbiz.de/10015055275
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Competition and corporate control in partial ownership acquisitions
Stühmeier, Torben - 2016
Competition authorities have a growing interest in assessing the effects of partial ownership arrangements. We show that the effects of such agreements on competition and welfare depend on the intensity of competition in the market and on the firms' governance structure. When assessing the...
Persistent link: https://www.econbiz.de/10011422847
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Competition and corporate control in partial ownership acquisitions
Stühmeier, Torben - 2016
Competition authorities have a growing interest in assessing the effects of partial ownership arrangements. We show that the effects of such agreements on competition and welfare depend on the intensity of competition in the market and on the firms' governance structure. When assessing the...
Persistent link: https://www.econbiz.de/10011429072
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Merger performance and managerial incentives
Kräkel, Matthias; Müller, Daniel - 2014
information about suitable merger targets and to manage the merged corporation in case of an acquisition. Our results show that … obtain high-powered incentives and, hence, a high personal income at the merger-management stage. …
Persistent link: https://www.econbiz.de/10011430291
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Accounting for business combinations : contrasting IFRS 3 converged IND AS 103 with AS 14
Charkraborty, Tanupa - In: Mudra : journal of finance and accounting 1 (2014) 2, pp. 22-36
Persistent link: https://www.econbiz.de/10011285097
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Competition in the German interurban bus industry : a snapshot two years after liberalization
Dürr, Niklas S.; Hüschelrath, Kai - 2015
We study competition in the German interurban bus industry two years after its liberalization in January 2013. In addition to a brief characterization of the liberalization process and several general market developments, we provide a detailed analysis of selected market characteristics such as...
Persistent link: https://www.econbiz.de/10011316405
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Deregulation, competition, and consolidation : the case of the German interurban bus industry
Dürr, Niklas S.; Heim, Sven; Hüschelrath, Kai - 2015
to study both competitive interaction in general and the potential price effects of a recently announced merger of the … empirical results suggest short-term price increases on certain route types post-merger, it remains an open question whether the … merger should be classified as anticompetitive. …
Persistent link: https://www.econbiz.de/10011316417