Earnings management by acquiring firms in cash mergers-Reference-Cited by-同舟云学术

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Earnings management by acquiring firms in cash mergers

Published:2024-01-12 Issue: Volume: Page:1-30
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Malikov Kamran T.¹²,Zalata Alaa Mansour¹²³

Affiliation:

1. Centre for Research in Accounting, Accountability and Governance, Southampton Business School, University of Southampton, Southampton, UK

2. UNEC Accounting and Finance Research Center, Azerbaijan State University of Economics (UNEC), Baku, Azerbaijan

3. Department of Accounting, Faculty of Commerce, Mansoura University, Mansoura, Egypt

Funder

British Academy

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2023.2288567

Reference70 articles.

1. Earnings management constraints and classification shifting;Abernathy J.L.;Journal of Business Finance & Accounting,2014

2. The impact of leverage on firm investment: Canadian evidence;Aivazian V.A.;Journal of Corporate Finance,2005

3. Income classification shifting and mispricing of core earnings;Alfonso E.;Journal of Accounting, Auditing & Finance,2015

4. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy;Altman E.I.;The Journal of Finance,1968

5. The real consequences of classification shifting: Evidence from the efficiency of corporate investment;Anagnostopoulou S.C.;European Accounting Review,2023

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