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M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations
16 references·10 citing·42 second hop
M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations (2019)M&A Due Diligence, Post‐Acquisition Perfo…The power of the pen and executive compensation (2007)The power of the pen and exec…Monitoring: Which institutions matter? (2007)Monitoring: Which institution…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…Do Insiders Learn from Outsiders? Evidence from Mergers and Acquisitions (2005)Do Insiders Learn from Outsid…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Characteristics of a firm's i…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Initial Public Offerings and Underwriter Reputation (1990)Initial Public Offerings and …Does Corporate Performance Improve After Mergers? (1990)Does Corporate Performance Im…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…Gender diversity and acquisitions: How female directors add value in acquisition decisions (2023)Gender diversity and acquisit…Differences in the value relevance of identifiable intangible assets (2023)Differences in the value rele…The Long‐Term Consequences of Short‐Term Incentives (2021)The Long‐Term Consequences of…Private firm accounting: the European reporting environment, data and research perspectives (2021)Private firm accounting: the …Does target firm insider trading signal the target's synergy potential in mergers and acquisitions? (2021)Does target firm insider trad…Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting (2020)Public Peers, Accounting Comp…Post-M&A Performance and Failure: Implications of Time until Deal Completion (2020)Post-M&A Performance and Fail…The Long-Term Consequences of Short-Term Incentives (2018)The Long-Term Consequences of…Earnings Management of Target Firms and Deal Premiums: The Role of Industry Relatedness (2018)Earnings Management of Target…Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Theory of Rational Option Pricing (1973)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)MEDIA LEGITIMATION EFFECTS IN THE MARKET FOR INITIAL PUBLIC OFFERINGS. (2003)Why Has IPO Underpricing Changed Over Time (2004)Theory of rational option pricing (2005)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)Large Shareholders and Corporate Control (1986)Additional evidence on equity ownership and corporate value (1990)Corporate Governance and Equity Prices (2003)The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)Does governance travel around the world? Evidence from institutional investors (2010)Corporate social responsibility and stakeholder value maximization: Evidence from mergers (2013)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

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
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 1990Initial Public Offerings and Underwriter Reputation2,442 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2007Monitoring: Which institutions matter?1,870 cited
  • 1990Does Corporate Performance Improve After Mergers?1,662 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 2007The power of the pen and executive compensation849 cited
  • 2003Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders783 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization

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709 cited
  • 2005Do Insiders Learn from Outsiders? Evidence from Mergers and Acquisitions702 cited
  • Cited by

    • 2021The Long‐Term Consequences of Short‐Term Incentives125 cited
    • 2023Mergers and acquisitions research in finance and accounting: Past, present, and future91 cited
    • 2021Private firm accounting: the European reporting environment, data and research perspectives77 cited
    • 2021Does target firm insider trading signal the target's synergy potential in mergers and acquisitions?71 cited
    • 2020Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting39 cited
    • 2018The Long-Term Consequences of Short-Term Incentives37 cited
    • 2018Earnings Management of Target Firms and Deal Premiums: The Role of Industry Relatedness35 cited
    • 2023Differences in the value relevance of identifiable intangible assets22 cited
    • 2023Gender diversity and acquisitions: How female directors add value in acquisition decisions21 cited
    • 2020Post-M&A Performance and Failure: Implications of Time until Deal Completion21 cited