Target’s earnings quality and bidders’ takeover decisions

By K. Raman, L. Shivakumar, Ane Tamayo. Review of accounting studies, 2013

155 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/fca67dfcf343cf703307ecf77323272b173da278

Citations in the corpus

• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2018, unknown): “We select control variables based on prior studies that investigate acquisition announcement period returns and post-acquisition performance (e.g., Lang, et al., 1991; Moeller et al., 2004; Martin and Shalev, 2009; McNicols and Stubben, 2012; Raman et al., 2013).”
• The effect of target-firm accounting quality on valuation in acquisitions (2014, unknown): “We examine the effect of accounting quality on acquirer returns incremental to any benefits obtained through negotiation (if it is used), because as Raman et al. (2013) note, negotiations may not fully resolve information asymmetries between acquirer and target.”