ListarCOFIN_Articles por tema "earnings management"
Mostrando ítems 1-2 de 2
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Earnings management of target firms and deal premiums: The role of industry relatedness
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 ... -
Targets’ earnings management and ownership decisions in M&A: Can less be more ?
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 ...