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• W2189367077 abstract "<p>In this paper, we examine the association between financial reporting quality and acquisition profitability in a sample of 282 acquisitions in South Korea between 2001 and 2011. Using the accruals quality measure developed by Dechow and Dichev (2002) and McNichols (2002), we find that firms with high-quality financial reporting make more profitable acquisitions, as measured by the bidder's announcement returns. In addition, we find that the importance of financial reporting quality increases in firms with poor information environments.</p>" @default.
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• W2189367077 date "2013-10-29" @default.
• W2189367077 modified "2023-10-16" @default.
• W2189367077 title "Financial Reporting Quality And Acquisition Profitability: Evidence From Korea" @default.
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• W2189367077 doi "https://doi.org/10.19030/jabr.v29i6.8211" @default.
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