Earnings management by acquiring firms in cash mergers

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-01-12 DOI:10.1080/00014788.2023.2288567

Kamran T. Malikov, Alaa Mansour Zalata

引用次数: 0

Abstract

We examine earnings management by cash bidders with debt financing. We hypothesise and find that highly leveraged cash bidders seeking to fund bids with debt manage earnings in the pre-merger perio...

查看原文本刊更多论文

现金兼并中收购公司的收益管理

我们研究了利用债务融资的现金竞标者的收益管理。我们假设并发现，高杠杆现金竞标者在寻求债务融资时，会在合并前对盈利进行管理。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.