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Keywords: Accounting policy
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Journal Articles
International Journal of Managerial Finance (2008) 4 (3): 232–243.
Published: 27 June 2008
... at conventional levels. © Emerald Group Publishing Limited 2008 Earnings Accounting policy Acquistions and mergers Switzerland This paper tests the hypothesis of earnings management by takeover targets in Switzerland during the year preceding the initiation of the transaction. Prior...
