This study investigates the market valuation of the effect of goodwill tax amortization on corporate acquisitions. Specifically, the study tests whether a significant positive change exists in the market reaction to acquisitions qualifying for the Internal Revenue Code section 197. Two...

Since the early 1990s there has been a substantial increase both in mergers and acquisitions (M&A) as well as in divestitures of high-tech companies. This dissertation examines the takeover and divestiture activity in high-tech markets in an effort to extend our current knowledge regarding...

For three decades a handful of giant American Corporations dominated the world computer industry. In the late 1980s a host of relatively small firms seized industry leadership. Many saw in this astounding reversal of fortune the birth of an open, progressive, highly competitive and democratic...

The increased reliance on computer systems in the modern world has created a need for engineering reliability control of computer systems to the highest standards. Software quality classification models are one of the important tools to achieve high reliability. They can be used to calibrate...