Patrick Lemieux, Odilon; Banks, John C. - In: Management Decision 45 (2007) 9, pp. 1412-1425
Purpose – The purpose of this paper is to show how Sarbanes‐Oxley is motivating corporate boards to bring heightened scrutiny for all aspects of the acquisition process, including valuation. This paper examines how in addition to the high‐tech M&A strategic objective, the decision on the...