Impact of accounting and financial manipulations around mergers and acquisitions on shareholders' perception

Abstract : This paper provides an analysis of earnings management by the shareholders in a mergers and acquisitions setting, recognising that such opportunistic behaviour can have irreversible wealth consequences for both target and acquirer shareholders. The purpose of this study is to examine the role of earning management and the associated importance from the perspective of shareholders. In other words, we set up a brief discussion of the acquirers firms' motivations for practicing earnings management. Earnings management is not only induced
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Accounting Research Journal , Emerald, 2016
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https://hal.inria.fr/hal-01371223
Contributeur : Rihab Ghribi <>
Soumis le : samedi 24 septembre 2016 - 19:57:10
Dernière modification le : mardi 18 octobre 2016 - 01:04:46

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Ghribi Rihab, Jarboui Anis. Impact of accounting and financial manipulations around mergers and acquisitions on shareholders' perception. Accounting Research Journal , Emerald, 2016. 〈hal-01371223〉

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