The value-relevance of gains on bargain purchase: do actions speak louder than words?

This paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Findings are from multivariate regression results, using a sample of firms listed in So...

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Bibliographic Details
Main Author: Wessel M. Badenhorst
Format: Article
Language:English
Published: Emerald Publishing 2025-03-01
Series:China Accounting and Finance Review
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/cafr-03-2024-0033/full/html
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