Listar COFIN_Articles por autoría "71501809-bad3-4736-bd82-de70200c0595"
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Earnings management of target firms and deal premiums: The role of industry relatedness
Perafán-Peña, Héctor Fabio; GILL DE ALBORNOZ NOGUER, BELEN; GIner, Begoña Elsevier (2022-03)This paper contributes to the merger and acquisitions (M&A) literature by providing evidence for the role of industry relatedness in the association between target firms' earnings management (EM) before the deal and the ...