The relevance of accounting standards differences for the post-acquisition performance of cross-border mergers and acquisitions
This paper examines whether accounting standards differences across countries influence the post-acquisition performance of cross-border mergers and acquisitions (M&A). Extending the existing literature, this study argues that accounting standards differences between the acquirer and target negatively impact the due diligence process, while a careful and thorough due diligence process is considered as the foundation of good acquisition performance. Therefore, a negative relation between...[Show more]
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|Book Title:||2011 AFAANZ Conference 3-5 July, Darwin, Australia|
|01_Zhang_The_relevance_of_accounting_2011.pdf||1.02 MB||Adobe PDF||Request a copy|
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