Construct · 1 fields · 1 citations

pre-merger earnings management: a standalone construct

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Financial accounting

acquiring firms' income-increasing earnings management in the periods before stock-for-stock mergers, to raise their share price and lower the cost of the deal.

In financial accounting, pre-merger earnings management refers to acquiring firms' income-increasing earnings management in the periods before stock-for-stock mergers, to raise their share price and lower the cost of the deal. This meaning comes from Erickson (1999) in Journal of Accounting and Economics.[1]

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Nearby constructs

cost4 fields · 4 citationsjingle · one word, four constructs earnings management1 fields · 1 citationsanchor · a standalone construct share2 fields · 2 citationsjingle · one word, two constructs

References

Erickson, M., & Wang, S. (1999). Earnings management by acquiring firms in stock for stock mergers. Journal of Accounting and Economics, 27(2), 149-176. https://doi.org/10.1016/s0165-4101(99)00008-7

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