Major asset restructuring performance commitments and classification shifting through non-recurring items
ABSTRACTWe examine whether firms engage in classification shifting to meet performance targets during mergers and restructuring. Using a sample of listed firms that complete major asset restructuring and sign performance commitment agreements from 2008 to 2019, we find that during the commitment per...
Salvato in:
| Autori principali: | , , |
|---|---|
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Taylor & Francis Group
2023-04-01
|
| Serie: | China Journal of Accounting Studies |
| Soggetti: | |
| Accesso online: | https://www.tandfonline.com/doi/10.1080/21697213.2023.2239669 |
| Tags: |
Nessun Tag, puoi essere il primo ad aggiungerne!!
|