This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms' overseas M&As. Specifically, we find that both the probability of success and the value of...

Using experimental and non-experimental methods, this paper verifies the causal effect of intellectual property rights (IPR) protection on mergers and acquisitions (M&As). Based on cross-provincial data within China, we document a significant increase in the probability of announcing M&A bids in...