measured by total discretionary accruals. Additionally, firms exhibit a significant decline in accounting performance (measured … by discretionary current accruals) in the pre-listing year are negatively related to poor accounting performance for two …The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting …

measured by total discretionary accruals. Additionally, firms exhibit a significant decline in accounting performance (measured … by discretionary current accruals) in the pre-listing year are negatively related to poor accounting performance for two …The purpose of this article is to investigate the phenomenon of earnings management and its impact on accounting …

analyze merger activities during economic crisis periods, as it was in Greece recently. This paper explores the accounting … performance of Greek listed companies after mergers in 2009-2015, the economic crisis period in Greece. Thus, all mergers of …

analyze merger activities during economic crisis periods, as it was in Greece recently. This paper explores the accounting … performance of Greek listed companies after mergers in 2009-2015, the economic crisis period in Greece. Thus, all mergers of …

The study examines the impact of mergers on the accounting performance of merger-involved firms in Greece. The study …' accounting performance, comparisons of pre- and post-merger firm profitability are examined for one year before and after the … profitability and, in general, on accounting performance of the merger-involved firms. Furthermore, the study investigates the …

This study introduces an earnings management dimension to compute premanipulated accounting performance to determine …

accounting performance, this study incorporates the manipulating patterns (income-increasing vs. income-decreasing) into model …-increasing real activities manipulation is associated with a remarkable subsequent accounting performance. This finding supports the …