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This paper studies the effect of technology spillovers on the entry decision of a multinational enterprise into a foreign market. Two alternative entry modes for a foreign direct investment are considered: Greenfield investment versus acquisition. We find that with quantity competition a...
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This study examines the association between the financial reporting regime of a target company and the disclosure …-market multinationals’ cross-border acquisitions deals, focussing on the length and readability of disclosure. Based on a sample of 835 firm … Standards (IFRS) tend to disclose longer and less readable financial reports. We find that changes in disclosure attributes post …
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may be indicative of firms' broader disclosure and accounting choices …
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