The purpose of this paper is to investigate certain factors, which have not previously been presented in the literature, pertaining to intellectual capital performance in the Spanish, Portuguese and Greek Banking Sectors during the period of 2003-2010

European M&A market has been subject to a series of merger waves from the eighties. According to the behavioural school, merger waves occur because during hot stock market periods companies exploit their overvalued price to enter M&A transactions. This paper tries to assess the benefit of market...