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Targets’ earnings management and ownership decisions in M&A: Can less be more ?

dc.contributor.authorPerafán-Peña, Héctor Fabio
dc.contributor.authorGILL DE ALBORNOZ NOGUER, BELEN
dc.contributor.authorGIner, Begoña
dc.date.accessioned2024-05-08T14:45:36Z
dc.date.available2024-05-08T14:45:36Z
dc.date.issued2024
dc.identifier.citationPERAFÁN-PEÑA, Héctor Fabio; GILL-DE-ALBORNOZ NOGUER, Belén; GINER, Begoña. TARGETS’EARNINGS MANAGEMENT AND OWNERSHIP DECISIONS IN M&A: CAN LESS BE MORE?. Finance Research Letters, 2024, 105133.ca_CA
dc.identifier.issn1544-6123
dc.identifier.urihttp://hdl.handle.net/10234/207266
dc.description.abstractIn a sample of 1,097 European merger and acquisitions (M&A) deals, we find that the targets exhibiting higher levels of accruals earnings management (AEM) relate to lower ownership stakes offered by acquirers. Real earnings management (REM) measures do not relate to ownership decisions. This research contributes to broadening our knowledge about accounting information’s role in the intricacies of M&A negotiations.ca_CA
dc.description.sponsorShipFunding for open access charge: CRUE-Universitat Jaume I
dc.format.extent8 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherElsevierca_CA
dc.relation.isPartOfFinance Research Letters, 2024, 105133ca_CA
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/ca_CA
dc.subjectmergers and acquisitionsca_CA
dc.subjectearnings managementca_CA
dc.subjectownership decisionsca_CA
dc.titleTargets’ earnings management and ownership decisions in M&A: Can less be more ?ca_CA
dc.typeinfo:eu-repo/semantics/articleca_CA
dc.subject.jelG34ca_CA
dc.subject.jelM41ca_CA
dc.identifier.doihttps://doi.org/10.1016/j.frl.2024.105133
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA
dc.type.versioninfo:eu-repo/semantics/publishedVersionca_CA
project.funder.nameUniversitat Jaume Ica_CA
project.funder.nameAgencia Estatal de Investigaciónca_CA
oaire.awardNumberUJI-B2020-26.ca_CA
oaire.awardNumberPID2019-111143GB-C33ca_CA


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