From a theoretical perspective,the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions(M&A)transaction.Earnouts contracts should reduce information asymmetries and moral...
Mergers & acquisitions (M&As) are important strategic instruments, yet nearly half of all transactions fail, often resulting in disastrous write-offs and losses for corporations and financing institutions alike - ...
The obviously ever increasing number of corporate acquisitions in recent decades has improved the general knowledge and awareness of due diligence for both the industry and research. In the current challenging busines...
The importance of stakeholder relationship management for successful integration in post-merger management is not doubted. The establishment of a new powerful trend in investments produces strategic shifts in strategi...
The efficient market theory is a central point in finance. If the capital market is competitive, the investors cannot expect superior gains from their investment strategies with respect to the risk profile. Event stud...
One of the important functions of assets valuation is to provide a fair value as the basis of mergers and acquisitions (M&A) pricing. By using the M&A samples ofchina's listed companies, this paper argues that, a...
With the introduction of IFRS (International Financial Reporting Standards) most of the intangibles are expensed on the income statement and hence they "disappear" from the balance sheet, while investments in tang...