Do Acquirers Manage Earnings Prior to a Share for Share Bid

By A. Botsari, G. Meeks. 2008

154 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9d51f1fcb5f75b062228e9637df49c9695fa7d46

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Martin Walker
2. Raunaq S. Pungaliya
3. Anand M. Vijh
4. Daniel W. Collins
5. K. Hussainey
6. David Oesch
7. Rustom M. Irani

In Strategy and Management

1. Martin Walker
2. Raunaq S. Pungaliya
3. Anand M. Vijh
4. Daniel W. Collins
5. David Oesch
6. Rustom M. Irani

Citations in the corpus

• How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Botsari and Meeks (2008) test for EM by UK takeover bidders in the period 1997–2001 when Mergers and Acquisitions activity reached record levels, and also when share-forshare deals came to account for the majority of expenditure.”
• The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings (2017, background): “…accruals when testing for earnings management (DeFond and Jiambalvo 1994; Beneish 1998; Rangan 1998; Teoh, Welch, and Wong 1998a, 1998b; Young 1999; Louis 2004; Botsari and Meeks 2008; Gong, Louis, and Sun 2008; Baber, Kang, and Li 2011; Burnett, Cripe, Martin, and McAllister 2012; among others).”