Effect of Firms' Acquisition Strategy on Earnings Management
This study examines whether target firms manage their earnings upward in the period leading to their acquisition or not, using data on a sample of 46 firms listed in Tehran Stock Exchange for the period 1382-87. In this study, discretionary accruals were used as the proxy for earnings management, an...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2011-09-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_14_9002d11171dbaa0311ef2c01b9cdb023.pdf |