Earnings management and corporate governance mechanisms prior to leveraged buyouts in the UK
This research examines the use of accruals (AEM) and real earnings management (REM), and how they are affected by corporate governance mechanisms preceding leveraged buyouts in the UK. The sample includes all UK leveraged buyouts of listed firms between 1997 and 2011, which covers the second wave of...
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Durham University
2015
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.683953 |