Ben‐Amar, Walid; Missonier‐Piera, Franck - In: International Journal of Managerial Finance 4 (2008) 3, pp. 232-243
Purpose – Accounting research has emphasized target and bidder managers' incentives to manipulate earnings during corporate control contests. However, prior studies examining earnings management by takeover targets have obtained mixed results. Moreover, the existing evidence is mainly based on...