Targets' Accounting Conservatism and the Gains from Acquisition

ABSTRACT We present evidence on the effects of target firms' accounting conservatism in a merger and acquisition transaction. Conservatism is distinct from other accounting or accrual quality constructs examined in prior work. Its unique features can lead to potential benefits for both the targ...

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Veröffentlicht in:	Contemporary accounting research 2023-03, Vol.40 (1), p.7-40
Hauptverfasser:	Ahmed, Anwer S., Chen, Lucy Huajing, Duellman, Scott, Sun, Yan
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Acquisition acquisition gains announcement returns Assets Conservatism conservatisme comptable des entreprises cibles deal premium fusions et acquisitions gains tirés des acquisitions incertitude de l'information information uncertainty mergers and acquisitions prime de transaction rendement après l'annonce targets' accounting conservatism
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