Under-performance of listed companies? Real earnings management and M&A: Chinese empirical evidence
<p><strong>Purpose:</strong> The purpose of this paper is to examine whether acquiring firms attempt to adopt real earnings management strategy to upward reported earnings in the period of M&A announcement and provide an explanation for the underperformance of post-M&am...
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| Format: | Article |
| Language: | English |
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OmniaScience
2015-04-01
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| Series: | Journal of Industrial Engineering and Management |
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| Online Access: | http://www.jiem.org/index.php/jiem/article/view/1330 |