Mergers and acquisitions research in finance and accounting: Past, present, and future

D Cumming, V Jindal, S Kumar… - European Financial …, 2023 - Wiley Online Library
This study presents an analysis of publication patterns and major themes in research on
mergers and acquisitions in finance and accounting. We find that takeovers as mechanisms …

Does local government debt management affect cross-border M&As? Evidence from China

DK Si, HX Li, S Wu, F Zhou - Economic Modelling, 2024 - Elsevier
The rapid expansion of government debt exacerbates systemic risks and tightens the credit
transmission channels of monetary policy, posing a severe threat to the healthy …

The uncertainty of RMB exchange rate expectation and foreign investment: Evidence from Cross-border M&As in China

DK Si, HX Li, D Hu, XL Li - Pacific-Basin Finance Journal, 2024 - Elsevier
This paper investigates the causal effect of the RMB exchange rate expectation uncertainty
on corporate cross-border mergers and acquisitions (M&As) using China's A-share listed …

R&D investment along the firm life-cycle: new evidence from high-tech industries

C Yang, Y Hua, Z Hua - International Journal of Technology …, 2022 - inderscienceonline.com
Traditional life-cycle theory typically holds that firms are more innovative in earlier life-cycle
stages than in later stages. However, this may not apply to firms in high-tech industries that …

[PDF][PDF] The Role of Social Connectedness: Evidence from Mergers and Acquisitions

G Nguyen, H Nguyen, H Pham - Waseda University, Faculty of Political …, 2021 - waseda.jp
Using a comprehensive dataset of social network ties between US counties, we document
higher announcement returns for acquirers that are more socially proximate to their targets …

Modelling multiperiod patterns in stock-market reactions to events, with an application to serial acquisitions

MP Doan, P Sercu - International Review of Financial Analysis, 2021 - Elsevier
In event studies, the now standard window of a few days may miss relevant price
movements if the market's reaction to the news announcement tends to be slow or if the …

Corporate Restructuring and Environmental, Social, and Governance Improvement

TD Nguyen - 2024 - opus.lib.uts.edu.au
This thesis comprises three studies that relate to the improvement of a company's
environmental, social, and governance (ESG) practices via corporate restructuring: Mergers …

US Multinationals' Tax Strategies and Domestic Employment

J Harris, W O'Brien - Available at SSRN 5080315, 2024 - papers.ssrn.com
We investigate the effect of foreign tax avoidance (and the subsequent increase in potential
repatriation taxes) on domestic (US) employment for multinational corporations. We use …

[引用][C] Social connectedness and mergers and acquisitions

G Nguyen, TH Nguyen, H Pham - giangnguyen.org
Using a comprehensive dataset of social connectedness between US counties, we
document that an acquirer tends to select a target in its socially connected counties. The …

Do US firms disguise acquisitions to avoid taxes?

J Harris, W O'Brien - Financial Review, 2022 - Wiley Online Library
Our study finds evidence consistent with US multinational firms disguising domestic
acquisitions as corporate reorganizations to avoid repatriation‐related taxes. We find that a …