acquisition profitability is more pronounced for firms with higher ex ante agency costs …

literature by investigating the effects of mergers and acquisitions on the efficiency, growth and profitability of corporate … acquisitions can drive growth and profitability in some organizations, operating efficiency suffers at least in the short-term in …

recognition and acquisition profitability is more pronounced for firms with higher ex ante agency costs …

regulatory merger control reduces the profitability of corporate acquisitions. Uncertainty about merger control decisions reduces … takeover threats from foreign and very large acquirers, therefore facilitating agency-motivated deals. Valuation effects are …

We reexamine the relationship between accounting conservatism and the profitability and risk of acquisitions, by … comparing acquisition-related profitability and risk before and after SFAS 142 (2001). SFAS 142 eliminated the periodic … accounting-based measures, we find a decrease in both acquisition profitability and risk in the post-SFAS 142 period, relative to …

Prior studies report a decline or no change in acquirers' profitability after a merger or business acquisition. Those … studies, however, do not consider the downward impact on profitability that stems from use of the "purchase accounting" (and …-acquisition profitability. We find that recognition rules for acquired inventories, deferred revenues, in-process research and development (IPR …

Among other reasons, the aim to gain efficiency and increasing profitability are generally cited as important reasons … companies can achieve economies of scale, remove inefficient management or respond to economic shocks. In this paper, an effort … terms of scale economies and profitability. For the acquiring firms in the year 1999, the time period 1996-99 has been taken …