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Institutional investors, corporate governance, and earnings management around merger: evidence from French absorbing firms

This paper examines the association between institutional ownership and the earnings management behavior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence highlighti...

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Detalles Bibliográficos
Publicado en:Journal of Economics, Finance and Administrative Science
Principais autores: Mouna Njah, Anis Jarboui
Formato: Artigo
Idioma:Inglês
Publicado: Universidad ESAN 2013
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Acceso en liña:https://www.redalyc.org/articulo.oa?id=360733615005
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