Lim, Joohyun; Lee, Jaehong; Chang, jinho - In: International Journal of Accounting & Information Management 23 (2015) 1, pp. 16-41
Purpose – This paper aims to examine the association between financial reporting quality in target companies and acquisition profitability in a sample of 280 acquisitions in South Korea between 2002 and 2011. Design/methodology/approach – Using the accruals quality measure developed by...