Browsing by Subject "Flux de caixa"
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(Universitat Politècnica de Catalunya / Linköpings Universitet, 2013)
Restricted access - author's decisionNowadays companies' main concern is achieve an effective supply chain as less costly as possible, proper management of the cash flow is helpful to find new ways to improve companies performance. That is why cash flow ...
Under-performance of listed companies? Real earnings management and M&A: chinese empirical evidence (OmniaScience, 2015-04)
Open AccessPurpose: The purpose of this paper is to examine whether acquiring firms attempt to adopt real earnings management strategy to upward reported earnings in the period of M&A announcement and provide an explanation for the ...