EFFECT OF FIRMS' ACQUISITION STRATEGY ON EARNINGS MANAGEMENT

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BLUE GHASEM; ANABESTANI AKRAM

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2012 | Volume:2 | Issue:7 Page(s): 99-120

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Information Journal Paper

Title

EFFECT OF FIRMS' ACQUISITION STRATEGY ON EARNINGS MANAGEMENT

Author(s)

BLUE GHASEM | ANABESTANI AKRAM | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

DISCRETIONARY ACCRUALSQ2

MODIFIED JONES MODELQ3

ACQUISITIONS AND MERGERSQ3

HOSTILE AND FRIENDLY TAKEOVERSQ3

CASH-BASED AND STOCK-BASED TAKEOVERSQ3

Abstract

This study examines whether the target firms manage their earnings in the period leading to their acquisition upward or not, using data on a sample of 46 firms listed in Tehran Stock Exchange for three industries in the period 1382-87. In this study, DISCRETIONARY ACCRUALS were used as the proxy for EARNINGS MANAGEMENT, and the MODIFIED JONES MODEL under the balance sheet and cash flow approaches is utilized, regarding some modifications in the balance sheet approach. The results show that there were no significant difference between the DISCRETIONARY ACCRUALS of target firms in the periods before and after acquisition, and no significant difference for DISCRETIONARY ACCRUALS between the target firms in the period before acquisition and the firms in control group.

Cites

THE IMPACT OF EQUITY OVERVALUATION ON EARNINGS MANAGEMENT

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APA: Copy

BLUE, GHASEM, & ANABESTANI, AKRAM. (2012). EFFECT OF FIRMS' ACQUISITION STRATEGY ON EARNINGS MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE, 2(7), 99-120. SID. https://sid.ir/paper/163483/en

Vancouver: Copy

BLUE GHASEM, ANABESTANI AKRAM. EFFECT OF FIRMS' ACQUISITION STRATEGY ON EARNINGS MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2012;2(7):99-120. Available from: https://sid.ir/paper/163483/en

IEEE: Copy

GHASEM BLUE, and AKRAM ANABESTANI, “EFFECT OF FIRMS' ACQUISITION STRATEGY ON EARNINGS MANAGEMENT,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 2, no. 7, pp. 99–120, 2012, [Online]. Available: https://sid.ir/paper/163483/en

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