Accrual and real-based earnings management and the market performance of UK acquirers

The purpose of this study is to investigate the occurrence of pre-merger accrual and real-based earnings management in UK mergers and acquisitions and to examine the effect of these practices on the firm's share performance around the announcement date of the bid. The sample consists of 225 UK...

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Bibliographic Details
Main Author: Kassamany, Talie S.
Other Authors: Archbold, Stuart ; Ibrahmin, Salma ; Alexandrou, George
Published: Kingston University 2014
Subjects:
Online Access:https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.617372