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This study examines the association of four factors with U.S. securities market reactions to annual earnings announcements by non‐U.S. multinational corporations and by a control sample of U.S. firms. The four factors examined are firm size, the magnitude of earnings change, timeliness, and the...
The purpose of this paper is first to dispel the myth that mergers and acquisitions do not occur in Japan and secondly to highlight the major environmental factors that influence such corporate reorganisations. The main influences discussed include corporate culture and Japanese enterprises, the...
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