Earnings management by friendly takeover targets
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- Ahmad Hussein Juma’h, 2014. "The Materiality Concept: Implications for Managers and Investors," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 6(1), pages 159-168, April.
- Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
- Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2013. "Do firms that wish to be acquired manage their earnings? Evidence from major European countries," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 57-68.
- Campa, Domenico & Hajbaba, Amir, 2016. "Do targets grab the cash in takeovers: The role of earnings management," International Review of Financial Analysis, Elsevier, vol. 44(C), pages 56-64.
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KeywordsEarnings; Accounting policy; Acquistions and mergers; Switzerland;
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