کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7340002 | 1476140 | 2016 | 9 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Earnings management surrounding M&A: Role of economic development and investor protection
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
We examine accruals based earnings management by acquiring firms surrounding merger and acquisition events from thirty countries for the period 2004-2015. We find that the acquiring firms do manage earnings surrounding mergers when the method of payment is acquirer's stock, but there is no such evidence when the method of payment is cash. We also examine whether level of economic development and country-specific institutional characteristics play any role in acquiring firms' earnings manipulation. Using two groups of countries based on the level of economic development and nine different institutional variables we find evidence that acquirers' accrual manipulation differs based on such characteristics.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 35, December 2016, Pages 207-215
Journal: Advances in Accounting - Volume 35, December 2016, Pages 207-215
نویسندگان
Mohammad A (Assistant Professor of Finance), Sayan (Assistant Professor of Accounting), Shaorong (Associate Professor of Finance),