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The tax motives for untaxed firms : the case of reits acquisitions
Li, Jingyu; Elayan, Fayez A. - 1999
Persistent link: https://www.econbiz.de/10001529857
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The market pricing of net operating loss carryforwards : implications of the tax motivations of mergers
Moore, Norman H. - In: The journal of financial research 10 (1987) 2, pp. 153-160
Persistent link: https://www.econbiz.de/10001042697
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Effects of the fiscal treatment of tax losses on the efficiency of markets and the incidence of mergers
Poitevin, Michel - 1998
Persistent link: https://www.econbiz.de/10000168001
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Investitionswirkungen intersubjektiver Verlustberücksichtigungen im Rahmen von grenzüberschreitenden Verschmelzungen
Bambynek, Lucia - 2007
Persistent link: https://www.econbiz.de/10003547181
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Taxing multinationals in a world with international mergers and acquisitions : should the home country exempt foreign income?
Wilson, John D. - In: The global macro economy and finance, (pp. 313-328). 2012
Persistent link: https://www.econbiz.de/10009671896
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Effects of the fiscal treatment of tax losses on the efficiency of markets and the incidence of mergers
Poitevin, Michel - In: Economie publique : revue de l'Institut d'Economie Publique (2002) 2, pp. 155-185
Persistent link: https://www.econbiz.de/10001980290
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Stille Reserven und Verlustvorträge bei der Verschmelzung von Kapitalgesellschaften auf eine Personenhandelsgesellschaft
Sauter, Thomas; Heurung, Rainer-Otto; Babel, Mathias - In: Der Betrieb 55 (2002) 23, pp. 1177-1184
Persistent link: https://www.econbiz.de/10001670748
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The Effects of Taxation on the Merger Decision
Auerbach, Alan J.; Reishus, David - 2021
that the tax losses and credits of acquired firms likewise exerted no impact on merger activity. Though the use of such …
Persistent link: https://www.econbiz.de/10013221529
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Corporate tax cuts, merger activity, and shareholder wealth
Blouin, Jennifer L.; Fich, Eliezer M.; Rice, Edward M.; … - In: Journal of accounting & economics 71 (2021) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10012502121
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The effect of acquirer net operating losses on acquisition premiums and acquirer abnormal returns
Erickson, Merle M.; Ton, Karen; Wang, Shiing-wu - In: The journal of the American Taxation Association : a … 41 (2019) 2, pp. 103-124
Persistent link: https://www.econbiz.de/10012310486