Search Results - subject:"M%A"

A research agenda for mergers and acquisitions

King, David R. (ed.); Meglio, Olimpia (ed.) - 2024

"Elgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary. This Research Agenda poses unique questions and...

Persistent link: https://www.econbiz.de/10014544813

R&D tax credits and the acquisition of startups

McShane, William; Sevilir, Merih - 2023

&D tax credits to startups via the M&A channel. We show that when established firms become eligible for R&D tax credits, they … increase their R&D and M&A activity. In particular, they acquire more venture capital (VC)-backed startups, but not non …

Persistent link: https://www.econbiz.de/10014308646

Heuschrecke oder Heilbringer? Eine Untersuchung des nachhaltigen Wertebeitrags von private equity Transaktionen insb. im Mittelstand für Investoren und Unternehmen

Peskes, Markus; Tang Zheng, Fabian - 2023

Private Equity - eine Form der Unternehmensfinanzierung, die sich mittlerweile zu einer milliardenschweren Branche entwickelt hat, aber zugleich oftmals kritisiert wird - entstand aus dem Bedürfnis nach alternativen Finanzierungsmöglichkeiten und beeinflusste Wirtschaft und Gesellschaft...

Persistent link: https://www.econbiz.de/10014314654

Value relevance of goodwill accounting – how a forward-looking valuation approach guides goodwill recoverability

Just, Ruben; Honold, Dirk; Meckl, Reinhard - In: Cogent Business & Management 10 (2023) 3, pp. 1-28

previous studies are only suitable to a limited extent for measuring the growth potentials through M&A. For this purpose, the …, significantly negatively affect future operating performance, demonstrating the realization of growth potentials through M&A. Second …

Persistent link: https://www.econbiz.de/10014527490

M&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple

Hong, Jee Woung; Meidell, Jan Erik; Kim, Hyun-Jung - In: Cogent Business & Management 10 (2023) 2, pp. 1-20

acquisition cost of a company in an M&A transaction. Samsung Electronics, South Korea's leading tech firm, is used as a case study … to analyze financial information between 2017 and 2021. The result varied with the M&A decisions. Investment decisions in … M&A are made considering the assets (debt + capital) to be assumed with the acquisition and additional investment costs …

Persistent link: https://www.econbiz.de/10014527922

Governance or reputation? : flexible tax enforcement and excess goodwill : evidence from the taxpaying credit rating system in China

Luo, Jingbo; Guo, Chun - In: China journal of accounting research : CJAR 16 (2023) 3, pp. 1-24

This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021. We document that A-rated taxpayer firms have less excess goodwill; A-rated firms reduce excess goodwill by 0.005...

Persistent link: https://www.econbiz.de/10014370488

M&As by Chinese multinational enterprises in developed economies : strategic asset seeking and bundling

Wu, Juan; Morschett, Dirk - In: European journal of international management : EJIM 21 (2023) 3, pp. 460-488

Persistent link: https://www.econbiz.de/10014387967

Are there conditions that can predict when an M&A works? : the case of Italian listed banks

Arbolino, Roberta; Boffardi, Raffaele; Kounetas, … - In: Economies : open access journal 12 (2024) 3, pp. 1-33

This paper investigates the impact in the short/medium term of M&As made by 14 Italian banks quoted on the stock exchange for the period 1999-2016. After dividing the banks into two groups by size and degree of internationalisation, we sought to ascertain whether different initial conditions...

Persistent link: https://www.econbiz.de/10014501003

How to measure the impact of overseas M&A on the UK video games industry

Oxford Economics Ltd. - 2023

Persistent link: https://www.econbiz.de/10015064929

M&A valuation for going concern : a case study using Samsung electronics' adjusted EBITDA Multiple

Hong, Jee Woung; Meidell, Jan Erik; Kim, Hyunjung - In: Cogent business & management 10 (2023) 2, pp. 1-20

Persistent link: https://www.econbiz.de/10014505081