Merger deals are one of the most important business strategies which can change the company value dramatically. Mergers … analyze merger activities during economic crisis periods, as it was in Greece recently. This paper explores the accounting … for one year before and after the merger. The analysis of Greek listed companies that comprise the final sample is …

This paper contributes to the merger and acquisitions (M&A) literature by providing evidence on the role of industry …

Exploiting the staggered adoption of country-level takeover laws that increased takeover threats, this paper examines …-in-difference design, I find that the enactment of laws designed to promote takeover activity is associated with greater earnings …, and price impact of trades) following takeover regulation. Impact on earnings management is most pronounced for managers …

Previous research suggests that share-financed acquirers inflate their earnings before merger and acquisition …

We investigate the effect of board governance and takeover protection on real earnings management. Four types of real … other discretionary expenses) increases with better board governance and decreases with higher takeover protection. These … earnings management is higher when a firm is faced with tough board monitoring, and that takeover protection may reduce …

suggests that managers reduce reported earnings during the interim period to boost post-merger earnings, which helps them … retroactively justify merger deals …