Cross-border mergers and acquisitions (M&A) constitute an important phenomenon due to
their volumes, frequencies, and strategic relevance for business practice. Academia has …

Current US reporting and tax laws create an incentive for some US firms to avoid the
repatriation of foreign earnings, as the US government charges additional corporate taxes …

Since the development of the eclectic paradigm by Dunning (1977, 1988, 1993), many
studies have investigated different forms of location advantages that attract foreign direct …

We analyse the impact on targets and bidders from cross‐border acquisitions into and out of
the UK, in comparison to companies involved in similar domestic acquisitions. We find both …

This study investigates whether differences in accounting standards across countries create
information costs that inhibit firms from investing in foreign markets. Using the frequency and …

We study how a country's investment environment affects cross-border merger and
acquisition premiums. By combining several existing country-level indices, we provide …

This paper examines the post-acquisition long-term performance of corporate acquisitions
using merger motives inferred from ex-ante publicly available accounting information. Using …

In this paper, we investigate whether a firm can enhance the effect of its R&D spending on its
current market value and future profitability through technology‐oriented M&As. On the basis …

We examine how the organizational structure for diversification decisions involving firms
from different countries is affected by the institutional context of the target country. Our …

Purpose–By integrating agency theory with the institution-based view, the purpose of this
paper is to examine whether-and if so, how-the likelihood of completion of cross-border …