DC Field | Value | Language |
---|---|---|
dc.contributor.author | Lee, Hyeongjik | ko |
dc.contributor.author | Kim, Seongcheol | ko |
dc.contributor.author | Nam, Changi | ko |
dc.contributor.author | Han, SeungHun | ko |
dc.date.accessioned | 2013-03-08T02:52:15Z | - |
dc.date.available | 2013-03-08T02:52:15Z | - |
dc.date.created | 2012-02-06 | - |
dc.date.created | 2012-02-06 | - |
dc.date.issued | 2008 | - |
dc.identifier.citation | JOURNAL OF MEDIA ECONOMICS, v.21, no.4, pp.217 - 233 | - |
dc.identifier.issn | 0899-7764 | - |
dc.identifier.uri | http://hdl.handle.net/10203/91895 | - |
dc.description.abstract | This article investigates whether acquiring telecommunications firms managed their earnings by means of discretionary accruals prior to the announcement of stock-for-stock takeovers in the U.S. telecommunications industry during the period of 1990 to 2006. The results show that acquiring telecommunications firms manage earnings upward prior to stock-for-stock takeovers. In addition, this article finds that there is a negative short-term wealth effect over the days surrounding stock-for-stock takeover announcements, and there is an inverse relation between earnings management and short-term wealth. | - |
dc.language | English | - |
dc.publisher | LAWRENCE ERLBAUM ASSOC INC-TAYLOR FRANCIS | - |
dc.subject | MERGERS | - |
dc.subject | ACQUISITIONS | - |
dc.subject | PERFORMANCE | - |
dc.title | Earnings Management of Acquiring Firms in Stock-for-Stock Takeovers in the Telecommunications Industry | - |
dc.type | Article | - |
dc.identifier.wosid | 000261338600001 | - |
dc.identifier.scopusid | 2-s2.0-57249098121 | - |
dc.type.rims | ART | - |
dc.citation.volume | 21 | - |
dc.citation.issue | 4 | - |
dc.citation.beginningpage | 217 | - |
dc.citation.endingpage | 233 | - |
dc.citation.publicationname | JOURNAL OF MEDIA ECONOMICS | - |
dc.contributor.localauthor | Nam, Changi | - |
dc.contributor.localauthor | Han, SeungHun | - |
dc.contributor.nonIdAuthor | Lee, Hyeongjik | - |
dc.contributor.nonIdAuthor | Kim, Seongcheol | - |
dc.type.journalArticle | Article | - |
dc.subject.keywordPlus | MERGERS | - |
dc.subject.keywordPlus | ACQUISITIONS | - |
dc.subject.keywordPlus | PERFORMANCE | - |
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