The effect of acquirer net operating losses on acquisition premiums and acquirer abnormal returns
Year of publication: |
2019
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Authors: | Erickson, Merle M. ; Ton, Karen ; Wang, Shiing-wu |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 41.2019, 2, p. 103-124
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Subject: | tax benefits | NOLs | acquisitions | Section 382 | Übernahme | Takeover | Kapitaleinkommen | Capital income | Steuervergünstigung | Tax incentive | Börsenkurs | Share price | Ankündigungseffekt | Announcement effect |
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