Acharya, Viral V. (contributor); Amihud, Yakov (contributor) - 2008
, and records creditor rights
provisions in the cross-country sample as of 1994. The variable CRIGHTS is the sum of
four … database for the period 1994-2004. We
consider only mergers where both the acquirer and the target are in the same country … related to the
control variables, in particular the value of creditor rights as of 1994, reduce our sample
to 38 countries …