Implicit regulation in M&As: Evidence from voluntary earnouts in China
Earnout provisions (“earnouts” hereafter) provide for contingent payments in M&A agreements and play a role in reducing information asymmetry. However, in China, earnouts are not solely driven by negotiations between acquirers and targets but are also related to regulatory preference. The CSRC amend...
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| Автори: | , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Elsevier
2024-06-01
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| Серія: | China Journal of Accounting Research |
| Предмети: | |
| Онлайн доступ: | http://www.sciencedirect.com/science/article/pii/S1755309124000133 |
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