Using financial accounting information in the governance of takeovers: an analysis by the type of acquirer

Article Abstract:

Different types of firm acquirers like foreign firms, publicly traded US firms, private US acquirers and leveraged buyout companies have different methods and criteria for valuing the firm to be acquired. The importance of the accounting information and the corporate governance of the target firm surrounding the period of acquisition is discussed from the perspective of the firm acquirers.

Accounting Methods, Accounting, Corporate governance

---

Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits

Article Abstract:

The most effective means of communicating private information, available to managers, is stock splits and accruals signal. The ability of the market to assimilate the information provided by accruals and stock splits is examined.

General services, Company systems management, Information management, Managers, Stock splitting

---

Acquirers' abnormal returns and the non-Big 4 auditor clientele effect

Article Abstract:

The effect of the Auditor selection on the values of acquiring companies in a merger announcement is analyzed. It is presumed that the larger auditing firms offer superiod services. However, this is not so.

Services information, Evaluation, Services, Acquisitions and mergers, Accounting and auditing, Auditors

Similar abstracts:

• Abstracts: Corporate financing focus - role of insurance grows in global debt offerings as complexity increases. Central Bank puts the brakes on as economy speeds ahead
• Abstracts: US accounting standards and their environment: a dualistic study of their 75-years of transition. How does accounting fit into a firm's political strategy?
• Abstracts: Interactivity in the electronic marketplace: an exposition of the concept and implications for research. Brand portfolio, corporate image, and reputation: Managing brand deletions
• Abstracts: A dominant lethal genetic system for autocidal control of the Mediterranean fruitfly. Transposon-free insertions for insect genetic engineering
• Abstracts: Determinants of voluntary Internet financial reporting by local government authorities. Disclosure timing: determinants of quarterly earnings release dates

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.