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La Gestion des Résultats Comptables lors des Prises de Contrôle : Une analyse dans le Contexte Suisse

Author

Listed:
  • Franck Missonier-Piera
  • Walid Ben Amar

Abstract

This study examines whether takeover targets in Switzerland manage their earnings in the period preceding the initiation of the takeover. With a sample of 50 Swiss firms that were takeover targets between 1990 and 2002, the empirical analysis documents the existence of significant earnings management in the year preceding the takeover (i.e. discretionary accruals as a measure of earnings management).

Suggested Citation

  • Franck Missonier-Piera & Walid Ben Amar, 2007. "La Gestion des Résultats Comptables lors des Prises de Contrôle : Une analyse dans le Contexte Suisse," ACCRA, Association francophone de comptabilité, vol. 13(1), pages 137-155.
    • Handle: RePEc:cai:accafc:cca_131_0137
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