Target Financial Reporting Quality and M&A Deals That Go Bust

@article{Skaife2012TargetFR,
  title={Target Financial Reporting Quality and M&A Deals That Go Bust},
  author={H. A. Skaife and Daniel Wangerin},
  journal={Contemporary Accounting Research},
  year={2012},
  volume={30},
  pages={719-749}
}
  • H. A. Skaife, Daniel Wangerin
  • Published 2012
  • Business
  • Contemporary Accounting Research
  • This study investigates the role of financial reporting quality in merger and acquisition (M&A) deals that are ultimately terminated, i.e., go bust. If a target is a U.S. publicly-traded company, an acquirer’s initial assessment of the potential benefits associated with the acquisition of the company is based on publicly available information. Generally, the acquirer obtains limited private information from the target prior to announcing the deal, but engages in transactional due diligence… CONTINUE READING
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