FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2137945895> ?p ?o ?g. }

• W2137945895 endingPage "91" @default.
• W2137945895 startingPage "57" @default.
• W2137945895 abstract "SUMMARY In this paper, we empirically examine the relationship between the external financial statement audit and the method of payment across a sample of Belgian mergers and acquisitions between listed and private firms over the period 1997–2009. We investigate whether a Big N audit (at the target level) reduces the need for a contingent payment resulting from information asymmetry about the target's value. In addition, we analyze whether a Big N audit (at the bidder level) limits incentives for bidders to exploit private information about their own value. Using multivariate ordered probit and binary regression models, we determine that contingent payments are less common when the target is audited by a Big N auditor after controlling for several other deal and firm characteristics. Furthermore, we find that the incentive to use stock payments in periods of stock market overvaluation is lower for acquirers with a Big N auditor. Finally, target shareholders are more likely to accept a contingent offer if the acquirer's financial statements are certified by a Big N auditor. JEL Classifications: G34; M4." @default.
• W2137945895 created "2016-06-24" @default.
• W2137945895 creator A5060016279 @default.
• W2137945895 creator A5067676186 @default.
• W2137945895 date "2013-08-01" @default.
• W2137945895 modified "2023-10-03" @default.
• W2137945895 title "Can Auditors Mitigate Information Asymmetry in M&As? An Empirical Analysis of the Method of Payment in Belgian Transactions" @default.
• W2137945895 cites W1496286215 @default.
• W2137945895 cites W1964792952 @default.
• W2137945895 cites W1968843621 @default.
• W2137945895 cites W1969683877 @default.
• W2137945895 cites W1972195799 @default.
• W2137945895 cites W1976545335 @default.
• W2137945895 cites W1976623303 @default.
• W2137945895 cites W1977061326 @default.
• W2137945895 cites W1979559261 @default.
• W2137945895 cites W1980071311 @default.
• W2137945895 cites W1983507110 @default.
• W2137945895 cites W1984144893 @default.
• W2137945895 cites W1988220710 @default.
• W2137945895 cites W1990317644 @default.
• W2137945895 cites W1990343846 @default.
• W2137945895 cites W1994884203 @default.
• W2137945895 cites W1996666670 @default.
• W2137945895 cites W2012041776 @default.
• W2137945895 cites W2020336349 @default.
• W2137945895 cites W2021958237 @default.
• W2137945895 cites W2037087037 @default.
• W2137945895 cites W2041857246 @default.
• W2137945895 cites W2042944487 @default.
• W2137945895 cites W2043643379 @default.
• W2137945895 cites W2056813374 @default.
• W2137945895 cites W2061153508 @default.
• W2137945895 cites W2069063799 @default.
• W2137945895 cites W2080743838 @default.
• W2137945895 cites W2082689256 @default.
• W2137945895 cites W2087254211 @default.
• W2137945895 cites W2088574775 @default.
• W2137945895 cites W2091033472 @default.
• W2137945895 cites W2092259714 @default.
• W2137945895 cites W2096960067 @default.
• W2137945895 cites W2105662497 @default.
• W2137945895 cites W2106145886 @default.
• W2137945895 cites W2113430743 @default.
• W2137945895 cites W2121239333 @default.
• W2137945895 cites W2122072709 @default.
• W2137945895 cites W2130954557 @default.
• W2137945895 cites W2137692605 @default.
• W2137945895 cites W2147647881 @default.
• W2137945895 cites W2150291618 @default.
• W2137945895 cites W2154718048 @default.
• W2137945895 cites W2167492497 @default.
• W2137945895 cites W2167960307 @default.
• W2137945895 cites W2320339790 @default.
• W2137945895 cites W3021092167 @default.
• W2137945895 cites W3051516676 @default.
• W2137945895 cites W3121170693 @default.
• W2137945895 cites W3121241110 @default.
• W2137945895 cites W3121748228 @default.
• W2137945895 cites W3121906989 @default.
• W2137945895 cites W3122082061 @default.
• W2137945895 cites W3122475057 @default.
• W2137945895 cites W3122494874 @default.
• W2137945895 cites W3123529374 @default.
• W2137945895 cites W3123554613 @default.
• W2137945895 cites W3124114405 @default.
• W2137945895 cites W3124412876 @default.
• W2137945895 cites W3125126843 @default.
• W2137945895 cites W3125199115 @default.
• W2137945895 cites W3125524293 @default.
• W2137945895 cites W3125730084 @default.
• W2137945895 cites W3125791077 @default.
• W2137945895 cites W3126021650 @default.
• W2137945895 cites W4376849534 @default.
• W2137945895 doi "https://doi.org/10.2308/ajpt-50590" @default.
• W2137945895 hasPublicationYear "2013" @default.
• W2137945895 type Work @default.
• W2137945895 sameAs 2137945895 @default.
• W2137945895 citedByCount "11" @default.
• W2137945895 countsByYear W21379458952015 @default.
• W2137945895 countsByYear W21379458952018 @default.
• W2137945895 countsByYear W21379458952019 @default.
• W2137945895 countsByYear W21379458952020 @default.
• W2137945895 countsByYear W21379458952021 @default.
• W2137945895 countsByYear W21379458952022 @default.
• W2137945895 countsByYear W21379458952023 @default.
• W2137945895 crossrefType "journal-article" @default.
• W2137945895 hasAuthorship W2137945895A5060016279 @default.
• W2137945895 hasAuthorship W2137945895A5067676186 @default.
• W2137945895 hasConcept C10138342 @default.
• W2137945895 hasConcept C105795698 @default.
• W2137945895 hasConcept C120757647 @default.
• W2137945895 hasConcept C121955636 @default.
• W2137945895 hasConcept C127413603 @default.
• W2137945895 hasConcept C137577040 @default.
• W2137945895 hasConcept C144133560 @default.
• W2137945895 hasConcept C145097563 @default.
• W2137945895 hasConcept C149782125 @default.

• next