Informativeness of internal control weakness disclosure on acquirers' M&A decisions
Koon Hung Chan, Phyllis Lai Lan Mo, Sally Mingle Yorke
| Year of publication: |
2024
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|---|---|
| Authors: | Chan, K. Hung ; Mo, Phyllis Lai Lan ; Yorke, Sally Mingle |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 38.2024, 2, p. 83-100
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| Subject: | acquisition decision | disclosure of internal control weakness | information quality | merger and acquisition | Internes Kontrollsystem | Internal control | Übernahme | Takeover | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Fusion | Merger | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-2021-148 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014576968