Effect of Firms' Acquisition Strategy on Earnings Management
This study examines whether target firms manage their earnings upward in the period leading to their acquisition or not, using data on a sample of 46 firms listed in Tehran Stock Exchange for the period 1382-87. In this study, discretionary accruals were used as the proxy for earnings management, an...
Enregistré dans:
| Auteurs principaux: | , |
|---|---|
| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2011
|
| Sujets: | |
| Accès en ligne: | https://doaj.org/article/2ff0c8e6b33a4ad49ebcac3c0e3e3289 |
| Tags: |
Ajouter un tag
Pas de tags, Soyez le premier à ajouter un tag!
|