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Keywords: disclosure of internal control weakness
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Journal Articles
Accounting Horizons 1–18.
Published: 08 September 2023
...Koon Hung Chan; Phyllis Lai Lan Mo; Sally Mingle Yorke SYNOPSIS We empirically examine the relevance of the disclosure of internal control weaknesses (ICWs) by target firms for acquirers in making their merger-and-acquisition (M&A) decisions. We find that acquirers offer lower premiums...