Search Results - subject:"Performance commitment"

Impact of performance commitment in mergers and acquisitions on trade credit policy : evidence from China

Ma, Haiyun; Hou, Deshuai; Chang, Xiaojing - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 4, pp. 521-539

Persistent link: https://www.econbiz.de/10014560725

Does contingent payment in M&As induce acquirers’ earnings management? : evidence from performance commitment

Sun, Zeyu; Kong, Ningning; Wu, Lei; Bao, Yu - In: Research in international business and finance 69 (2024), pp. 1-22

Persistent link: https://www.econbiz.de/10015052459

Major asset restructuring performance commitments and classification shifting through non-recurring items

Liu, Yurou; Ye, Kangtao; Liu, Jinyang - In: China journal of accounting studies 11 (2023) 2, pp. 270-299

. Using a sample of listed firms that complete major asset restructuring and sign performance commitment agreements from 2008 …

Persistent link: https://www.econbiz.de/10014430780

Killing two birds with one stone? : auditor choice in merger & acquisitions and subsequent auditor assurance quality

Han, Yang; Wu, Xi; Liang, Shangkun - In: China journal of accounting studies 9 (2020) 1, pp. 1-23

gain favourable treatment from auditors both in the annual audit and in the performance commitment attestation for post …

Persistent link: https://www.econbiz.de/10012798988

Failure in performance commitment and goodwill impairment : evidence from M&As

Yuan, Hongqi; Gao, Chong; Shi, Haina - In: China journal of accounting studies 8 (2020) 2, pp. 183-213

We examine whether and how the failure in performance commitment by an acquiree affects the acquirers’ recognition of …, both the likelihood and amounts of goodwill impairment increase significantly if an acquiree fails to meet the performance … commitment. The results are robust to alternative measures of failed commitment and alternative sampling. Second, the relation is …

Persistent link: https://www.econbiz.de/10012654226