Efretuei, Ekaete; Rao-Nicholson, Rekha; Mao, Di - 2022
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 …