Internal Control Weaknesses and Acquisition Performance

This study examines internal control weaknesses (ICWs) reported under Sarbanes-Oxley (SOX) Section 302 in the context of mergers and acquisitions. We predict that problems in an acquirer's internal control environment have adverse operational implications for acquisition performance. We argue t...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The Accounting review 2018-01, Vol.93 (1), p.235-258
Hauptverfasser:	Harp, Nancy L., Barnes, Beau Grant
Format:	Artikel
Sprache:	eng
Schlagworte:	Acquisition Acquisitions & mergers Cost benefit analysis Financial reporting Forecasting Internal controls Mergers Profitability Public Company Accounting Reform & Investor Protection Act 2002-US Studies Valuation
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!