Lilien, Steven; Sarath, Bharat; Yan, Yan - In: Asian Review of Accounting 28 (2019) 2, pp. 229-253
Purpose: The purpose of this paper is to investigate the association between bargain purchase gains (BPGs) booked by the acquirer and smoothing of acquirers’ earning performance across time. Design/methodology/approach: The authors use a sample of 122 bargain purchase acquisitions in...