La Gestion des Résultats Comptables lors des Prises de Contrôle: Une analyse dans le Contexte Suisse

Franck Missonier-Piera and Walid Ben Amar

ACCRA, 2007, vol. 13, issue 1, 137-155

Abstract: This study examines whether takeover targets in Switzerland manage their earnings in the period preceding the initiation of the takeover. With a sample of 50 Swiss firms that were takeover targets between 1990 and 2002, the empirical analysis documents the existence of significant earnings management in the year preceding the takeover (i.e. discretionary accruals as a measure of earnings management).

Keywords: earnings management; takeovers; discretionary accruals (search for similar items in EconPapers)
Date: 2007
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