Objective: To analyze the relationship between earnings management strategies of publicly traded acquirers and the payment methods in mergers and acquisitions (M&A) in Brazil, focusing on the reversal of these strategies in the post-M&A period.
Objective: To analyze the relationship between earnings management strategies of publicly traded acquirers and the payment methods in mergers and acquisitions (M&A) in Brazil, focusing on the reversal of these strategies in the post-M&A period.