Njah, M. ., and A. . Jarboui. “Institutional Investors, Corporate Governance, and Earnings Management Around Merger: Evidence from French Absorbing Firms”. Journal of Economics, Finance and Administrative Science, vol. 18, no. 35, Dec. 2013, pp. 89-96, https://revistas.esan.edu.pe/index.php/jefas/article/view/205.