This paper empirically analyses the effect of foreign block acquisitions on the U.S. target firms' credit risk as … captured by their CDS. The involvement of foreign investors leads to a significant increase in the target firms' CDS spreads …. This effect is stronger when foreign owners are geographically and culturally more distant, and when they obtain majority …

This paper examines the recent upsurge in foreign acquisitions of U.S. firms, specifically focusing on acquisitions …

financial reporting systems. We hypothesize that foreign firms are tax- favored acquirers because they can avoid the U.S. tax on … more likely to be acquired by foreign than domestic acquirers. This effect is economically significant; a standard … acquirer is foreign. As the tax advantages for a foreign firm acquiring a U.S. target with locked-out earnings are even greater …

, altering incentives for U.S. firms to own foreign assets. We examine the initial response of U.S. firms’ foreign acquisition … patterns to the TCJA’s key reform provisions. We find a significant overall decrease in the probability that a foreign target …-border acquisitions by U.S. firms. Specifically, U.S. acquirers with little foreign presence prior to the TCJA are more likely to acquire …

-term performance of Indian-acquiring companies by undertaking 30 outward foreign direct investment (OFDI)-related deals, during 2000 …