Sökning: "Mergers and Acquisitions"

Visar resultat 1 - 5 av 190 uppsatser innehållade orden Mergers and Acquisitions.

  1. 1. A Two-tale Test of IFRS 3's Implications on Swedish Mergers and Acquisitions - Has the transition to an indefinite life of Goodwill changed managers acquisition behavior and the acquisition performance?

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Niclas Nyqvist; Karin Blommegård; [2018]
    Nyckelord :Mergers and Acquisitions; IFRS 3; Goodwill; Discretion Potential; Signaling Theory;

    Sammanfattning : In this thesis we aim to answer two questions: (i) has the implementation of IFRS 3 changed manager's acquisition behavior; (ii) and does it have an impact on acquisition performance? The implementation of IFRS 3 in 2004 materially changed the way acquisitions are accounted for and reviewed. Advocators argue for increased transparency and accountability for M&As subsequent performance, while others fear increased managerial discretion. LÄS MER

  2. 2. The Effect of Terminated Bids in Mergers & Acquisitions - A study on the effect of terminated bids’ buy-and-hold abnormal returns in a short- and long-term perspective on the European market 1990-2015

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Erik Will Johansson; Oscar Will Johansson; [2018]
    Nyckelord :Mergers and Acquisitions; Terminated bids; Buy-and-Hold Abnormal Return; Short-Term; Long-Term; Business and Economics;

    Sammanfattning : The purpose of this thesis is to examine the target firm’s abnormal returns in two aspects; short-term and long-term after a bid gets terminated for different categorizations and payment methods. The approach is the buy-and hold abnormal returns presented by Barber & Lyon (1997). LÄS MER

  3. 3. Merger Control Post-Brexit - An Analysis of the Future EU-UK Relationship and the Potential Effects on UK Merger Control

    Uppsats för yrkesexamina på grundnivå, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Författare :Amanda Persson; [2018]
    Nyckelord :Brexit; UK; United Kingdom; England; Great Britain; EU; European Union; Storbritannien; Europeiska Unionen; M A; Mergers and Acquisitions; Merger Control; Merger Law; Företagskoncentration; Law and Political Science;

    Sammanfattning : After the Brexit referendum on the 23rd of June 2016 it is evident that the UK might be leaving the EU. In light of EU law, and the leave-campaign, the question of what will happen to UK merger control post-Brexit is especially riveting due to the internationality of merger control and the high impact of EU-control on competition law. LÄS MER

  4. 4. A Short Walk on Wall Street - Does Short Selling Exposure Improve M&A Quality?

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Julius Lühr; Daniel Schmidt; [2018]
    Nyckelord :Short Selling; Mergers Acquisitions; Corporate Governance; Regulation SHO; Governance by Trade;

    Sammanfattning : We examine whether short sellers are a source of effective corporate governance in the context of M&A. Using a sample of 9,386 U.S. mergers & acquisitions from 2002 to 2016, we find that acquirers subject to more short interest experience significantly higher announcement period abnormal stock returns. LÄS MER

  5. 5. The implications of Socially Responsible Investments - Taking on the perspective of M&As

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Isabel Haas; Julia Nytorp; [2018]
    Nyckelord :ESG-Score; Mergers and Acquisitions M As ; Post-Deal Performance; Socially Responsible Investment SRI ; Socially Responsible SR -Target; SRI Funds; Business and Economics;

    Sammanfattning : There is an increased interest not only in sustainability but also in becoming socially responsible due to greater awareness as well as pressure from stakeholders. Contradictive results are found on whether Socially Responsible Investments (SRIs) in the area of funds are outperforming conventional funds. LÄS MER