Forthcoming articles

 


International Journal of Behavioural Accounting and Finance

 

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International Journal of Behavioural Accounting and Finance (1 paper in press)

 

Regular Issues

 

  • Culture and Earnings Quality in Cross-Border Acquisitions   Order a copy of this article
    by Jagjit Saini, Gaurav Kumar, James DeMello 
    Abstract: This paper examines the effect of culture on earnings quality following cross-border acquisitions using a sample of U.S. public firms acquiring foreign firms. We find that, in general, the earnings quality of the U.S. acquirer declines during the post-acquisition period in a cross-border acquisition of a foreign firm. In addition, we find that the culture of the foreign target impacts the earnings quality of the U.S. acquirer during the post-acquisition period. Using the Hofstedes (1980) cultural dimensions, we specifically find that the degree of individualism and uncertainty avoidance prevalent within the target nation impact the earnings quality of the U.S. acquirer.
    Keywords: Culture; Earnings Quality; Cross-Border Acquistion.