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The relevance of accounting standards differences for the post-acquisition performance of cross-border mergers and acquisitions

Zhang, Fanyuan; Daniliuc, Sorin

Description

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]

CollectionsANU Research Publications
Date published: 2011
Type: Conference paper
URI: http://hdl.handle.net/1885/157110
Book Title: 2011 AFAANZ Conference 3-5 July, Darwin, Australia

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