【摘 要】
:
This paper empirically examines the earnings management activities of acquiring firms around M&A and the relationships between earnings management and post-
【机 构】
:
Department of Accounting,School of Economics and Management,Beijing Jiaotong Universiy Beijing,China
【出 处】
:
第四届信息电子与计算机工程国际会议(The 4th International Conference on Inform
论文部分内容阅读
This paper empirically examines the earnings management activities of acquiring firms around M&A and the relationships between earnings management and post-merger performance.Unlike the prior studies, we find that acquiring firms manage earnings upwardly in the prior year of M&A and then have a poor post-merger performance.This underperformance is driven by upwardly pre-merger earnings management.The pre-merger earnings manipulation of control firms is different from that of sample firms.The postmerger earnings management is short of evidence.
其他文献
在新时期发展下,电子信息技术得到了广泛的运用,尤其是对于建筑行业来讲,想要提升建筑行业施工质量就要合理使用电子信息技术,提升建筑工程效率.基于此本文针对在建筑工程中
在社会经济的带动下,物流业已成为中国最受欢迎的行业之一,具有很好的发展空间.由于人们生活观念不断改变,之前的物流管理模式已经无法满足人们的生活需求和社会的发展进度,
在社会不断发展过程中,电力能源的使用也在不断增加,电力企业为了能够稳定发展,就需要人们能够及时的缴纳电费,提高电力资金的回收能力,进而来推动电力企业的稳定发展.受到信
The development level of tertiary sector of industry serves as a hallmark of a country or an areas level of socialization of production and the level of the
随着时代的进步和发展,互联网在人们生活中的作用越来越突出,并成为人们生活、工作不可或缺的重要工具.通过网页前端的开发设计能够为人们提供更舒适的互联网应用感受,实现人
Since 2010 there has emerged a shortage of migrant workers in Yangtze River delta, Pearl River delta and other interior areas in China.Meanwhile, strong lab
在我国科学技术迅猛发展的时代背景下,计算机软件工程的地位得到了空前的提高,对于我国社会的发展发挥了良好的推动作用.近些年来,我国计算机软件工程迎来的全新的发展机遇,
The performance appraisal of science and technology achievements transformation and knowledge management, is important link to imply knowledge management of
在电商平台的推荐系统和广告领域,召回数量不足、召回的马太效应问题一直存在,而且随着AI智能化应用的加速被越来越多的关注到,如何增加用户召回数量,提升召回质量,是每一个
如今,政府行为已成为支持企业发展的有效手段,政府补助作为一项制度驱动因素,已成为各级政府的理性选择.本文以石油天然气行业为例,通过统计分析最近五年共21家上市公司的经