Effect of M&A activities on earnings management in Europe

File 1: Approved working plan

File 2: Thesis manual with universities requirements.

File 3: full dataset from companies in a merger or acquisition (targets & acquirers) extracted from FactSet.

File 4: Idea screening; every sample from file 3 needs to have a matched company NOT being in a M&A process, matched based on picking a ‘base’ year based on the transaction, the industry code and the size based on revenue/total assets.

I would expect a delivery every 7 days, for

1. Expand Methodology towards the working plan.

2. SPSS work and

3. Final paper

. There should be a regression made per country per Real Earnings Management model.