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Keywords: merger and acquisition
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (2): 83–100.
Published: 01 June 2024
...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...
