Voluntary Disclosures as a Form of Impression Management to Reduce Evaluative Uncertainty During M&A

Basak Yakis-Douglas, Duncan Angwin, Maureen Meadows, Kwangwon Ahn

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)

Abstract

This study develops and tests a set of hypotheses on how to manage investors’ evaluative uncertainty during M&A through a specific form of impression management, namely, interim news events. We suggest that voluntary disclosures are key in influencing investors’ reactions during M&A. Empirical support for our theoretical arguments is shown in a sample of 36,376 deals and 163,023 associated interim news events carried out by NYSE and NSDQ listed organizations over 10 years. Our research contributes to literature on voluntary disclosures, impression management, and managing M&A.
Original languageEnglish
JournalACADEMY OF MANAGEMENT BEST PAPER PROCEEDINGS
Volume2014
Issue number1
DOIs
Publication statusPublished - 1 Jan 2014

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