ListarCOFIN_Articles por tema "G34"

Mostrando ítems 1-2 de 2

    • openAccess   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 ...

    • openAccess   The board of directors and dividenc policy: the effect of gender diversity 

      Pucheta-Martínez, María Consuelo; Bel-Oms, Inmaculada Oxford University Press (2015-08)
      In this paper we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesise that the proportion of women directors, the proportion of independent, institutional ...