Circular causality analysis of corporate performance and accounting quality in M&As

• Ionut Viorel Herghiligiu ,

  Contributed equally to this work with: Ionut Viorel Herghiligiu, Ioan-Bogdan Robu

  Roles Conceptualization, Formal analysis, Writing – original draft, Writing – review & editing

  * E-mail: ionut-viorel.herghiligiu@academic.tuiasi.ro (IVH); bogdan.robu@feaa.uaic.ro (IBR)

  Affiliations Department of Engineering and Management, “Gheorghe Asachi” Technical University of Iași, Iași, Romania, Academy of Romanian Scientists, 3 Ilfov, Bucharest, Romania

  https://orcid.org/0000-0003-4759-7839

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• Roxana Manuela Dicu ,

  Roles Conceptualization, Formal analysis, Funding acquisition, Writing – original draft, Writing – review & editing

  ¶‡ These authors also contributed equally to this work

  Affiliation Department of Accounting, Business Information Systems and Statistics, “Alexandru Ioan Cuza” University of Iasi, Iasi, Romania

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• George-Marian Aevoae ,

  Roles Funding acquisition, Methodology, Project administration, Writing – original draft

  ¶‡ These authors also contributed equally to this work

  Affiliations Academy of Romanian Scientists, 3 Ilfov, Bucharest, Romania, Department of Accounting, Business Information Systems and Statistics, “Alexandru Ioan Cuza” University of Iasi, Iasi, Romania

  https://orcid.org/0000-0002-2464-0382

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• Daniela Nicoleta Sahlian ,

  Roles Funding acquisition, Validation, Writing – original draft

  ¶‡ These authors also contributed equally to this work

  Affiliation Department of Accounting and Audit, Bucharest University of Economic Studies, Bucharest, Romania

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• Adriana Florina Popa ,

  Roles Formal analysis, Visualization

  ¶‡ These authors also contributed equally to this work

  Affiliation Department of Accounting and Audit, Bucharest University of Economic Studies, Bucharest, Romania

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• Ioan-Bogdan Robu

  Contributed equally to this work with: Ionut Viorel Herghiligiu, Ioan-Bogdan Robu

  Roles Conceptualization, Formal analysis, Methodology, Supervision, Writing – original draft, Writing – review & editing

  * E-mail: ionut-viorel.herghiligiu@academic.tuiasi.ro (IVH); bogdan.robu@feaa.uaic.ro (IBR)

  Affiliation Department of Accounting, Business Information Systems and Statistics, “Alexandru Ioan Cuza” University of Iasi, Iasi, Romania

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