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...

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Autores principales:	Ghasem Blue, Akram Anabestani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	earnings management discretionary accruals the modified jones model acquisitions and mergers hostile and friendly takeovers cash-based and stock-based takeovers Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/2ff0c8e6b33a4ad49ebcac3c0e3e3289
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spelling	oai:doaj.org-article:2ff0c8e6b33a4ad49ebcac3c0e3e32892021-11-04T19:41:46ZEffect of Firms' Acquisition Strategy on Earnings Management2008-89142476-292X10.22103/jak.2011.14https://doaj.org/article/2ff0c8e6b33a4ad49ebcac3c0e3e32892011-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_14_9002d11171dbaa0311ef2c01b9cdb023.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis 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, and we utilized the modified Jones model under balance sheet and cash flow approaches with some modifications to the balance sheet approach. The results show that there was no significant difference between discretionary accruals of target firms for the periods before and after acquisition, nor between discretionary accruals of target firms in the period before acquisition and those of firms in control group.Ghasem BlueAkram AnabestaniShahid Bahonar University of Kermanarticleearnings managementdiscretionary accrualsthe modified jones modelacquisitions and mergershostile and friendly takeoverscash-based and stock-based takeoversAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 7, Pp 99-120 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	earnings management discretionary accruals the modified jones model acquisitions and mergers hostile and friendly takeovers cash-based and stock-based takeovers Accounting. Bookkeeping HF5601-5689
spellingShingle	earnings management discretionary accruals the modified jones model acquisitions and mergers hostile and friendly takeovers cash-based and stock-based takeovers Accounting. Bookkeeping HF5601-5689 Ghasem Blue Akram Anabestani Effect of Firms' Acquisition Strategy on Earnings Management
description	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, and we utilized the modified Jones model under balance sheet and cash flow approaches with some modifications to the balance sheet approach. The results show that there was no significant difference between discretionary accruals of target firms for the periods before and after acquisition, nor between discretionary accruals of target firms in the period before acquisition and those of firms in control group.
format	article
author	Ghasem Blue Akram Anabestani
author_facet	Ghasem Blue Akram Anabestani
author_sort	Ghasem Blue
title	Effect of Firms' Acquisition Strategy on Earnings Management
title_short	Effect of Firms' Acquisition Strategy on Earnings Management
title_full	Effect of Firms' Acquisition Strategy on Earnings Management
title_fullStr	Effect of Firms' Acquisition Strategy on Earnings Management
title_full_unstemmed	Effect of Firms' Acquisition Strategy on Earnings Management
title_sort	effect of firms' acquisition strategy on earnings management
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/2ff0c8e6b33a4ad49ebcac3c0e3e3289
work_keys_str_mv	AT ghasemblue effectoffirmsacquisitionstrategyonearningsmanagement AT akramanabestani effectoffirmsacquisitionstrategyonearningsmanagement
_version_	1718444638516281344

Effect of Firms' Acquisition Strategy on Earnings Management

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