Does contingent payment in M&As induce acquirers’ earnings management? : evidence from performance commitment
Zeyu Sun, Ningning Kong, Lei Wu, Yu Bao
| Year of publication: |
2024
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|---|---|
| Authors: | Sun, Zeyu ; Kong, Ningning ; Wu, Lei ; Bao, Yu |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 2165501-7. - Vol. 69.2024, Art.-No. 102257, p. 1-22
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| Subject: | Contingent payment | Earnings management | Investor protection | Mergers and acquisitions | Performance commitment | Übernahme | Takeover | Bilanzpolitik | Accounting policy | Unternehmenserfolg | Firm performance | Anlegerschutz |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2024.102257 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015052459