Mergers and Acquisitions (M&As) are used as an instrument of exponential growth by companies. Companies choose to merge for various reasons: to avoid the long gestation period of projects, for access to new markets and technology, for better economies of scale, etc. The Indian Companies Act,...

We analyze restructuring after an M&A: a multinational firm (MNC) has three options: it can keep one plant in one of the two countries or keep both plants.The MNC would prefer to keep both plants, and this is compatible with the preferences of the two governments. We collect data on 751...

This paper presents selected case studies of mergers and acquisitions in the entertainment sector that took place in the 21st century. The analysis carried out allows us to conclude that M&A processes in the entertainment sector are as complex as M&A processes in technology industries and...

Despite the fact that one-third of worldwide mergers involve firms from different countries, the vast majority of the academic literature on mergers studies domestic mergers. What little has been written about cross-border mergers has focused on public firms, usually from the United States. Yet,...

Mergers and acquisitions (henceforth M&As) have been studied from different disciplines from the ‘60s to date. Findings from these different areas, however, lack theoretical integration and scholars often express dissatisfaction with the fragmented findings. This note will address some of...

This study shows that domestic mergers and acquisitions (M&A) were inhibited by the U.S.'s worldwide tax policy on foreign-earned income. Double Irish structures, a complex web of subsidiaries that reduce foreign tax rates and therefore increase potential repatriation tax rates, are associated...