Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions
(2016)
Journal Article
Vasilescu, C., & Millo, Y. (2016). Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions. International review of financial analysis, 46, 33-45. https://doi.org/10.1016/j.irfa.2016.04.009
This paper examines whether corporate diversification has an impact on accruals earnings management by UK targets in mergers and acquisitions. Following prior research (Jiraporn, Kim, & Mathur, 2008; El Mehdi & Seboui, 2011), we explicitly distinguis... Read More about Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions.