Impact of accounting and financial manipulations around mergers and acquisitions on shareholders' perception

Ghribi Rihab and Anis Jarboui
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Ghribi Rihab: Technologie d´Information, Gouvernance et Entrepreneuriat « LARTIGE » - Université de Sfax
Anis Jarboui: Technologie d´Information, Gouvernance et Entrepreneuriat « LARTIGE » - Université de Sfax

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Abstract: This paper provides an analysis of earnings management by the shareholders in a mergers and acquisitions setting, recognising that such opportunistic behaviour can have irreversible wealth consequences for both target and acquirer shareholders. The purpose of this study is to examine the role of earning management and the associated importance from the perspective of shareholders. In other words, we set up a brief discussion of the acquirers firms' motivations for practicing earnings management. Earnings management is not only induced

Keywords: shareholders' perception; mergers & acquisitions operations; earnings managements; acquiring firms (search for similar items in EconPapers)
Date: 2016-09-23
New Economics Papers: this item is included in nep-acc
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Published in Accounting Research Journal , 2016

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01371223

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