Title

Reverse Mergers and Earnings Quality

Publication Date

2-1-2013

Document Type

Conference Proceeding

Abstract

We test for differences in financial reporting quality between companies that went public through a reverse merger (RM) and other public companies. Moreover we test whether audit quality (Big 4), foreign incorporation, seasoned equity offering (SEO) play a role in the earnings quality of RM firms, above and beyond reverse mergers.

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