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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| Main Authors: | , |
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| Format: | article |
| Language: | FA |
| Published: |
Shahid Bahonar University of Kerman
2011
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| Subjects: | |
| Online Access: | https://doaj.org/article/2ff0c8e6b33a4ad49ebcac3c0e3e3289 |
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