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Keywords: Target firms
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (3): 594–635.
Published: 22 December 2025
... decision-making. Design/methodology/approach Using a dataset of 1,611 listed nonfinancial EU target firms involved in completed or withdrawn M&A, we implement a logistic regression model to investigate the relationship between earnings manipulation and deal outcomes. Findings Our findings...
