We examine the determinants of voluntary synergy disclosure by target companies during takeover bids. The sample contains 124 French takeover bids between 1999 and 2011. The variables assumed to influence the targets' synergy disclosure are the characteristics of the bid and the characteristics...

The purpose of this paper is to provide a critical review of the “accounting for people” literature and to suggest avenues for research that encourage this literature to take a radical emancipatory turn by using dialogic accounting. Our review covers the past five decades and concentrates on...

Cet article vise à étudier si les dirigeants des sociétés en difficulté adoptent des stratégies spécifiques en matière de communication sur la performance durant la période précédant l'annonce des résultats annuels. L'analyse empirique révèle que les dirigeants des sociétés en...