Listar COFIN_Articles por autoría "ed261190-74d4-4ba6-9952-d92803c5dc04"
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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 ...