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Internet Appendix to : Overbidding in Mergers and Acquisitions: An Accounting Perspective

Bartov, Eli - 2020

This Internet Appendix (IA) contains three sections: The first section provides variable definitions (Section IA1), the second section outlines the development and estimation of the overbidding measure, as well as reports summary statistics and estimation results (Section IA2), and the third and...

Persistent link: https://www.econbiz.de/10012838705

The Underlying Economic Components of Acquired Goodwill

Linsmeier, Thomas - 2020

In this study, we investigate what makes up acquired goodwill and find that it consists of at least three distinct components: expected synergies from combining the assets of the target and acquirer, the going concern value of the target firm, and overpayment. We identify these components...

Persistent link: https://www.econbiz.de/10012826983

A Research Note on Bargain Purchase Gains on Acquisition

Kabir, Humayun - 2018

I explore the incidence, amounts, disclosure and potential sources of bargain purchase gains reported by an Australian sample of firms during 2013-15. I find that 7.58% of the acquirers reported bargain purchase gains during this period. The median gain as a percentage of consideration...

Persistent link: https://www.econbiz.de/10012911786

M&A Due Diligence, Post-Acquisition Performance, and Financial Reporting for Business Combinations

Wangerin, Daniel - 2018

Before completing an M&A transaction, acquiring firms conduct due diligence. This process provides acquiring firms with a more informed assessment of the expected costs, benefits, and risks of an acquisition and offers one last opportunity to renegotiate or terminate an M&A transaction. However,...

Persistent link: https://www.econbiz.de/10012940157

M&A Due Diligence, Post-Acquisition Performance, and Financial Reporting for Business Combinations

Wangerin, Daniel - 2019

Persistent link: https://www.econbiz.de/10012868406

Rhetoric, Argument and Impression Management in Hostile Takeover Defence Documents

Brennan, Niamh M. - 2013

reports and press releases to non-routine takeover documents where the financial consequences of narrative disclosures can be … in the defence documents of target companies subject to hostile takeover bids. The paper examines the incidence, extent … and implications of impression management in ten hostile takeover defence documents issued by target companies listed on …

Persistent link: https://www.econbiz.de/10013082716

Voluntary Disclosure of Profit Forecasts : Factors Influencing Information Disclosed During UK Takeover Bids

Brennan, Niamh M. - 2013

Most studies of forecast disclosure do not examine the information disclosed in forecasts, focusing instead on the dichotomous decision to disclose/not disclose a forecast. More recent research has begun to examine the nature of the forecasts disclosed (qualitative vs. non-qualitative; point or...

Persistent link: https://www.econbiz.de/10013082724

Disclosure of Profit Forecasts during Takeovers : Evidence from Directors and Advisors

Brennan, Niamh M. - 2013

Persistent link: https://www.econbiz.de/10013082727

Is attack the best form of defence? : a competing risks analysis of acquisition activity in the UK

Dickerson, Andrew P.; Gibson, Heather D.; Tsakalōtos, … - 1999 - Revised March 1999

probability of takeover. A subsidiary issue is whether such a strategy has any impact on their subsequent probability of … takeover. …

Persistent link: https://www.econbiz.de/10011530493

SPACs : post-merger survival

Vulanovic, Milos - 2016

This paper studies how institutional characteristics of Specified Purpose Acquisition Companies (SPACs) are related to their post-merger survival. SPACs are unique financial firms that conduct the IPO with the solely purpose to use the proceeds to acquire another private company. Paper finds...

Persistent link: https://www.econbiz.de/10011567362

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