The role of institutional environments in cross-border mergers : a perspective from bidders’ earnings management behavior
This study examines the effects of targets’ institutional environments on bidders’ earning management behavior around cross-border mergers. Earnings management is a widely used strategy for the bidder to reduce the risk of overpayment and the related costs in mergers. We hypothesize that the extent...
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| Main Authors: | , , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://hdl.handle.net/10356/93699 http://hdl.handle.net/10220/38367 |
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| Institution: | Nanyang Technological University |
| Language: | English |