The Method of Payment in Takeovers and Earnings Management

Kunimaru Takahashi
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Kunimaru Takahashi: Faculty of Business Administration, Aoyama Gakuin University, Japan

Chapter 3 in M&A for Value Creation in Japan, 2009, pp 35-52 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionEarnings Management and TakeoversResearch Design and Sample SelectionMeasurement of earnings managementSampleResultsDescriptive statisticsAbnormal accruals for acquiring firms around the agreed-on exchange ratio of the mergerAbnormal accruals for target firms around the agreed-on exchange ratio of the mergerConclusionReferences

Keywords: M&A for Value Creation; Business Combination; Hostile Takeover; Corporate Governance; Target Firms; Merger and Acquisition; Earnings Management (search for similar items in EconPapers)
JEL-codes: G34 (search for similar items in EconPapers)
Date: 2009
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