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| Author: | Brennan, N. |
| Title: | An empirical examination of forecast disclosure by bidding companies |
| Journal: | Accounting and Business Research
2000 : SUM, VOL. 30:3, p.175-194 |
| Index terms: | Bidding Business forecasting Mergers Disclosure Profit |
| Language: | eng |
| Abstract: | Studies of the behaviour of bidding companies and their management include examination of bidder motives for acquisitions and the influence of bidding company managerial wealth effects on takeovers. This paper extends the research of bidding company behaviour to disclosure decisions taken during takeovers. Disclosure is examined from two perspectives: (i) factors influencing disclosure and (ii) the influence of good news and bad news on disclosure. |
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