The paper investigates the post-takeover operating performance of a sample of the 50 largest mergers announced on the New York Stock Exchange in the years 1998-2001. It is argued that the commonly used operating cash flow measures in the recent merger literature suffer from various accounting...

The paper analyzes the earnings forecasts issued by bidders' executives in the biggest deals announced on the New York Stock Exchange in the years 1998-2001. It explores the role of the forecasts as an information source for investors at the time of the bid announcement. We investigate the...

"This book examines tax transparency as part of multinational enterprises' corporate social responsibility. It considers revelations like the Panama and Paradise Papers that shed light on corporations' tax practices and the growing public dissatisfaction, resulting in legislative projects such...

Split into six parts, contributors explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry. Chapters include topics such as fraud risks in the credit card sector, clustering techniques, fraud and anomaly detection, and using Audit Analytics to...

"This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting and the main conceptualizations of business models. It also offers a methodological contribution to the assessment of...

"While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and...