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Keywords: earnings management
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Journal Articles
Journal of Financial Reporting (2021) 6 (1): 109–135.
Published: 01 March 2021
... analyst forecast as suspect adjustments. Suspect adjustments exhibit little association with earnings management incentives and no association with future goodwill impairment. Overall, the results suggest that acquirers use the measurement period when there are concerns about the quality or availability...
Includes: Supplementary data