Accrual and real earnings management by rumored takeover targets
Authors:
- Frederick DavisFDFrederick Davis
- Hamed KhadivarHKHamed Khadivar
- 29 January 2024
- journal article
- research article
- Published by Elsevier in International Review of Financial Analysis
- Vol. 92
Abstract
No abstract availableKeywords
Funding Information
- Social Sciences and Humanities Research Council
This publication has 111 references indexed in Scilit:
- Monitoring and corporate disclosure: Evidence from a natural experimentJournal of Financial Economics, 2013
- Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings ManagementThe Accounting Review, 2011
- The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*Contemporary Accounting Research, 2010
- Earnings Conservatism and Value Relevance Across the Business CycleJournal of Business Finance & Accounting, 2009
- Is There One Best Way to Sell a Company? Auctions Versus Negotiations and Controlled Sales1Journal of Applied Corporate Finance, 2009
- Earnings management by friendly takeover targetsInternational Journal of Managerial Finance, 2008
- Estimating Standard Errors in Finance Panel Data Sets: Comparing ApproachesThe Review of Financial Studies, 2008
- Takeovers and the Cross-Section of ReturnsThe Review of Financial Studies, 2008
- Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards*Contemporary Accounting Research, 2004
- Valuation effects of bank financing in acquisitionsJournal of Financial Economics, 2003