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Target Financial Reporting Quality and M&A Deals that Go Bust*
16 references·16 citing·33 second hopsampled
Target Financial Reporting Quality and M&A Deals that Go Bust* (2012)Target Financial Reporting Quality and M&…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Stock market driven acquisitions (2003)Stock market driven acquisiti…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Detecting Earnings Management. (1995)Detecting Earnings Management.Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Mergers and acquisitions research in finance and accounting: Past, present, and future (2023)Mergers and acquisitions rese…SEC comment letters on form S-4 and M&A accounting quality (2022)SEC comment letters on form S…Does target firm insider trading signal the target's synergy potential in mergers and acquisitions? (2021)Does target firm insider trad…The Role of Gatekeepers in Capital Markets (2019)The Role of Gatekeepers in Ca…M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations (2019)M&A Due Diligence, Post‐Acqui…Detecting Opportunistic Special Items (2019)Detecting Opportunistic Speci…The investment environment and cross-border merger and acquisition premiums (2018)The investment environment an…The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets (2018)The Disciplinary Role of Fina…How Does Transfer Pricing Risk Affect Premiums in Cross‐Border Mergers and Acquisitions? (2018)How Does Transfer Pricing Ris…Internal Control Weaknesses and Acquisition Performance (2017)Internal Control Weaknesses a…Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment (2017)Are Material Weaknesses in In…Targets' Tax Shelter Participation and Takeover Premiums (2016)Targets' Tax Shelter Particip…Target Firm-Specific Information and Acquisition Efficiency (2016)Target Firm-Specific Informat…Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions (2016)Do industrial and geographic …Earnings management in firms seeking to be acquired (2014)Earnings management in firms …The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control (2012)The Economic Consequences of …Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)Experimental and Quasi-Experimental Designs for Research (1963)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2003Stock market driven acquisitions2,093 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2007

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Determinants of weaknesses in internal control over financial reporting
1,391 cited

Cited by

  • 2019M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations135 cited
  • 2012The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control113 cited
  • 2016Target Firm-Specific Information and Acquisition Efficiency105 cited
  • 2017Internal Control Weaknesses and Acquisition Performance103 cited
  • 2023Mergers and acquisitions research in finance and accounting: Past, present, and future91 cited
  • 2021Does target firm insider trading signal the target's synergy potential in mergers and acquisitions?71 cited
  • 2018How Does Transfer Pricing Risk Affect Premiums in Cross‐Border Mergers and Acquisitions?67 cited
  • 2019The Role of Gatekeepers in Capital Markets66 cited
  • 2019Detecting Opportunistic Special Items60 cited
  • 2014Earnings management in firms seeking to be acquired55 cited
  • 2018The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets50 cited
  • 2022SEC comment letters on form S-4 and M&A accounting quality47 cited
  • 2018The investment environment and cross-border merger and acquisition premiums47 cited
  • 2016Targets' Tax Shelter Participation and Takeover Premiums44 cited
  • 2016Do industrial and geographic diversifications have different effects on earnings management? Evidence from UK mergers and acquisitions41 cited
  • 2017Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment38 cited