This article provides new evidence on the important role of institutional investors in affecting
corporate strategy. Institutional cross-ownership between two firms not only increases the …

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 …

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 …

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 …

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 …