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Quality of the accounting results for companies which were bought back through LBOs («Leverage Buy-Outs »

Within the frame of an empirical application of the various measures developed in accountancy literature to analyze accounting results, we require the accountancy data (financial results and balance sheets) for French companies which were bought back through LBOs from 1995 to 2012 (financial year before and the year after the LBO). Statistical measurements will be: *Calculation of the degree of persistency for the results; *Informational content of the result and cash flows for the (stock exchange) listed companies; *Measuring the discretionary accountancy variables; *Differentiating companies based on the credit risk and available exterior financing. We wish to widen up to other accounts for companies in the same sector (for the same years) so as to build a control group. This data will also be useful for analyzing the impact of the IFRS norm change of 2005 on accounting results of listed companies.