Listar COFIN_Articles por autoría "91aeb092-52e5-4d72-9aa1-5c7c6a75ec6b"
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Targets’ earnings management and ownership decisions in M&A: Can less be more ?
Perafán-Peña, Héctor Fabio; GILL DE ALBORNOZ NOGUER, BELEN; GIner, Begoña Elsevier (2024)In 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 ...