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Keywords: mergers and acquisitions
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Journal Articles
The Accounting Review 1–23.
Published: 16 February 2024
...Clive Lennox; Xi Wu ABSTRACT Mergers and acquisitions (M&As) are an important way for non-Big 4 accounting firms to grow their businesses. Non-Big 4 firms also account for the vast majority of PCAOB inspections. Consistent with negative inspection reports signaling low quality at inspected...
Journal Articles
The Accounting Review (2023) 98 (7): 211–238.
Published: 01 November 2023
.... 27 05 2022 17 04 2023 12 05 2023 2023 earnings mergers and acquisitions investor inattention investor inefficiency Beginning with Ball and Brown (1968) , a vast accounting literature examines the information content of firms’ accounting earnings. Of particular...
Journal Articles
The Accounting Review (2021) 96 (2): 333–363.
Published: 01 March 2021
... of Mary E. Barth. 1 7 2018 1 3 2020 2021 mergers and acquisitions capital gains tax CEO This study investigates the effect of target firm CEOs' capital gains tax liabilities on acquisition structure and value. Our motivation comes from two separate streams of literature...
Includes: Supplementary data
Journal Articles
The Accounting Review (2021) 96 (2): 55–79.
Published: 01 March 2021
.... Supplemental material can be accessed by clicking the link in Appendix B. Editor's note: Accepted by Gregory J. Clinch, under the Senior Editorship of Mary E. Barth. 1 5 2018 1 4 2020 2021 overbidding mergers and acquisitions SFAS No. 141 SFAS No. 142 Second, Ayers...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (1): 235–258.
Published: 01 January 2018
...Nancy L. Harp; Beau Grant Barnes ABSTRACT This study examines internal control weaknesses (ICWs) reported under Sarbanes-Oxley (SOX) Section 302 in the context of mergers and acquisitions. We predict that problems in an acquirer's internal control environment have adverse operational implications...
Journal Articles
The Accounting Review (2015) 90 (1): 1–29.
Published: 01 January 2015
... quality for mergers and acquisitions, without examining how financial information quality affects the takeover decisions in the first place. We provide empirical analyses on this important question. In addition, our focus on financial restatements is arguably more likely to capture low information quality...