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Publication d'un article dans le "Journal of Business Research" (rang 2)

Publié le 22 juin 2020, Mis à jour le 29 juin 2020

Christian Ott, enseignant-chercheur de l’EM Strasbourg, a publié en début d'année un article dans le "Journal of Business Research".

Journal of Business Research

Journal of Business Research

Chrisitian Ott (LaRGE, EM Strasbourg) a écrit un article pour l'édition de janvier sur le thème "The risks of mergers and acquisitions—Analyzing the incentives for risk reporting in Item 1A of 10-K filings".

Abstract :
This paper investigates the motivations behind the associations between the M&A risk level and the M&A risk reporting. For a sample of 231 M&As, I performed a detailed content analysis of Item 1A of the 10-K filing after the completion of M&As. While the M&A risk reporting quantity captures the number of M&A risk factors, the M&A risk reporting quality additionally reflects the M&A risk reporting depth and width. The results suggest that the M&A risk reporting quantity and quality are related but not identical theoretical constructs. Overall, consistent with the transparency motivation, a higher M&A risk level encourages managers to increase the M&A risk reporting quantity and quality. Managers will disclose more M&A risk factors if the target firm is relatively large and from a foreign country, a relatively large amount of the purchase price is allocated to goodwill, and the M&A intensity is high.

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The Journal of Business Research applies theory developed from business research to actual business situations. Recognizing the intricate relationships between the many areas of business activity, JBR examines a wide variety of business decisions, processes and activities within the actual business setting. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.
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