Add to ORKGWe investigate whether there is a relationship between the level of aggression of an acquiring firm in managing earnings prior to the completion of a stock-for-stock merger and its choice of accounting method for the merger. Market reaction to the combination of earnings management and accounting method choice is also investigated
Empirical evidence regarding accrual-based earnings management around mergers and acquisitions has b...
Previous studies have indicated that in the year prior to the merger, acquiring firms manage earning...
When one company acquires another company, based on the economic substance of the acquisition, the t...
International audienceWhile prior literature tends to acknowledge that stock-financed mergers provid...
International audienceThis paper provides an analysis of earnings management by the shareholders in ...
Corporate accounting scandals over the last two decades have shown that managers who are eager to ex...
We document that acquiring firms are more likely than nonacquiring firms to split their stocks befor...
In the nineties, the number of mergers has been increasing dramatically due to the emergence of the ...
A large body of studies has done to examine the fundamental relationship between accounting variable...
The objective of this study consists in implementing an empirical assessment with regard to the vali...
This study examines the role that both managerial and investor optimism can have on mergers. A simpl...
Purpose This study aims to examine the ability of investors to process signs of real activities mani...
This paper offers a new explanation of value-reducing mergers and stock market driven takeovers by i...
This paper investigates the combined effects of the method of payment, cash or stock, and the type o...
Using a sample of U.S. domestic deals from 1990 to 2016, we find that bidders adjust the amount of p...
Empirical evidence regarding accrual-based earnings management around mergers and acquisitions has b...
Previous studies have indicated that in the year prior to the merger, acquiring firms manage earning...
When one company acquires another company, based on the economic substance of the acquisition, the t...
International audienceWhile prior literature tends to acknowledge that stock-financed mergers provid...
International audienceThis paper provides an analysis of earnings management by the shareholders in ...
Corporate accounting scandals over the last two decades have shown that managers who are eager to ex...
We document that acquiring firms are more likely than nonacquiring firms to split their stocks befor...
In the nineties, the number of mergers has been increasing dramatically due to the emergence of the ...
A large body of studies has done to examine the fundamental relationship between accounting variable...
The objective of this study consists in implementing an empirical assessment with regard to the vali...
This study examines the role that both managerial and investor optimism can have on mergers. A simpl...
Purpose This study aims to examine the ability of investors to process signs of real activities mani...
This paper offers a new explanation of value-reducing mergers and stock market driven takeovers by i...
This paper investigates the combined effects of the method of payment, cash or stock, and the type o...
Using a sample of U.S. domestic deals from 1990 to 2016, we find that bidders adjust the amount of p...
Empirical evidence regarding accrual-based earnings management around mergers and acquisitions has b...
Previous studies have indicated that in the year prior to the merger, acquiring firms manage earning...
When one company acquires another company, based on the economic substance of the acquisition, the t...