We examine merger and acquisition (M&A) transactions in which the acquirer and the target share a common auditor. We predict that a common auditor can help merging firms reduce …
A Agrawal, T Nasser - Journal of Corporate Finance, 2012 - Elsevier
We examine open market stock trades by registered insiders in about 3700 targets of takeovers announced during 1988–2006 and in a control sample of non-targets, both during …
This study investigates the role of financial reporting quality in merger and acquisition (M&A) deals that are ultimately terminated (ie, go bust). If a target is a US publicly traded company …
A Mughal, Q Tao, Y Sun, X Xiang - International Review of Economics & …, 2021 - Elsevier
This study examines earnings management (EM) at target firms before and after the Sarbanes-Oxley Act 2002 (SOX) was implemented and explains the post-merger …
Empirical evidence regarding accrual-based earnings management around mergers and acquisitions has been setting-specific as far as target firms are concerned. This might be due …
Purpose This paper aims to investigate whether UK public targets manage their earnings using real activities manipulation in the period prior to the announcement of a mergers and …
P Kalantonis, S Schoina… - Corporate Ownership & …, 2021 - researchgate.net
The impact of corporate governance on earnings management: Evidence from Greek listed firms Page 1 Corporate Ownership & Control / Volume 18, Issue 2, Winter 2021 140 THE IMPACT …
We find evidence that performance—reflected in earnings and cash flows—is transferred from targets to acquirers around acquisitions. Using a sample of 2128 completed deals from …
In this paper, we examine whether findings on downward accrual-based earnings management for firms publicly 'seeking a buyer'from the US can be extrapolated outside of …