Earnings management around mergers and acquisitions : empirical evidence from BRICS Nations

Diksha Lalwani2026-04-272026-02-24https://ir.iitd.ac.in/handle/123456789/8098enEmerging economiesAcquirersDiscretionary accrualsInstitutional differencesPerformanceEarnings management around mergers and acquisitions : empirical evidence from BRICS NationsThesis