This paper contributes to the merger and acquisitions (M&A) literature by providing evidence on the role of industry relatedness in the association between the earnings management (EM) practices of the target firm before the deal and the premium offered by the acquirer. We argue that familiarity...

Financial misrepresentation has usually been analysed by large-scale empirical research. However the generality gained from such an approach is at the cost of understanding the rich and complex nature of financial misrepresentation in real organizations. We adopt a case study approach to gain...

Thailand recently reached "aged" society status, signifying that over twenty percent of the population is over sixty. Considering that Thailand has a low literacy rate, a fractured pension system, and no regulations that could provide sufficient income to cover basic needs after retirement,...

Artículo de revista ; A partir de 2005, las empresas de la UE con cotización en bolsa deberán utilizar las normas internacionales de contabilidad para preparar las cuentas consolidadas. Se trata de un cambio importante en el contenido de las normas, pero es, si cabe, más trascendental el...