Acquirer’s earnings quality and the choice of payment method in mergers and acquisitions
Year of publication: |
2013
|
---|---|
Authors: | Yung, Kenneth ; Sun, Qian ; Rahman, Hamid |
Published in: |
Managerial finance. - Bingley : Emerald Group Publishing Limited, ISSN 0307-4358, ZDB-ID 750561-9. - Vol. 39.2013, 10, p. 979-1000
|
Subject: | Accruals | Acquisitions and mergers | Earnings | Earnings quality | Long-term quality of accruals | Payment method | Übernahme | Takeover | Fusion | Merger | Bilanzpolitik | Accounting policy | Gewinn | Profit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Zahlungsverkehr | Payment transactions | Cash Flow | Cash flow |
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