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Mergers and Acquisitions Bibliography
(Mergers and Acquisitions Main)

Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.

Allison, L. M. 1984. The accountant's role in acquisition analysis. Management Accounting (June): 56-60.

Anderson, A. 1930. The possibilities and the dangers inherent in mergers, consolidations, and acquisitions. N.A.C.A Bulletin (May 15): 1219-1236.

Anderson, C. M. 1987. 1 + 1 = 3. Management Accounting (April): 28-31. (Related to managing acquisitions and venture capital).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343. (JSTOR link).

Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).

Arnold, P. J. 1991. Accounting and the state: Consequences of merger and acquisition accounting in the U. S. hospital industry. Accounting, Organizations and Society 16(2): 121-140.

Arzac, E. R. 2004. Valuation for Mergers, Buyouts, and Restructuring (Wiley Finance). Wiley. 

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Barber, F. and M. Goold. 2007. The strategic secret of private equity. Harvard Business Review (September): 53-61. (Buying to sell).

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Baum, J. A. C., S. Xiao Li, and J. M. Usher. 2000. Making the next move: How experiential and vicarious learning shape the locations of chains' acquisitions. Administrative Science Quarterly 45(4): 766-801. (JSTOR link).

Baum, J. A. C., T. J. Rowley, A. V. Shipilov and Y. Chuang. 2005. Dancing with strangers: Aspiration performance and the search for underwriting syndicate partners. Administrative Science Quarterly 50(4): 536-575. (JSTOR link).

Beckman, C. M. and P. R. Haunschild. 2002. Network learning: The effects of partners' heterogeneity of experience on corporate acquisitions. Administrative Science Quarterly 47(1): 92-124. (JSTOR link).

Bennett, R. C. 1971. Corporate divorce and taxes. Management Accounting (January): 31-35.

Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

Blum, S. B. 1989. Mergers & acquisitions: Dealing with intermediaries. Management Accounting (October): 22-26.

Branning, G. 1989. Mergers & acquisitions: Do poison pills cure takeover abuses? Management Accounting (October): 27-30.

Brenner, V. C. and W. K. Schroff. 2004. Reverse merger or IPO? Strategic Finance (May): 46-52.

Brodrick, P. E. 1958. Testing the potential of a company prior to acquisition. N.A.A. Bulletin (December): 81-90. (Use of return on sales, capital turnover, and return on investment).

Bruining, H., M. Bonnet and M. Wright. 2004. Management control systems and strategy change in buyouts. Management Accounting Research (June): 155-177.

Bruner, R. F. and J. R. Perella. 2004. Applied Mergers and Acquisitions (Wiley Finance). Wiley.

Bruton, G. D., B. M. Oviatt and M. A. White. 1994. Performance of acquisitions of distressed firms. The Academy of Management Journal 37(4): 972-989. (JSTOR link).

Buchholtz, A. K. and B. A. Ribbens. 1994. Role of chief executive officers in takeover resistance: Effects of CEO incentives and individual characteristics. The Academy of Management Journal 37(3): 554-579. (JSTOR link).

Buchholtz, A. K., B. A. Ribbens and I. T. Houle. 2003. The role of human capital in postacquisition CEO departure. The Academy of Management Journal 46(4): 506-514. (JSTOR link).

Bugeja, M., R. da Silva Rosa and T. Walter. 2005. Expert reports in Australian takeovers: Fees and quality. Abacus 41(3): 307-322.

Casciaro, T. and M. J. Piskorski. 2005. Power imbalance, mutual dependence, and constraint absorption: A closer look at resource dependence theory. Administrative Science Quarterly 50(2): 167-199. (JSTOR link).

Chatterjee, S. 1991. Gains in vertical acquisitions and market power: Theory and evidence. The Academy of Management Journal 34(2): 436-448. (JSTOR link).

Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.

Clemente, M. and D. Greenspan. 1998. Winning at Mergers and Acquisitions: A Guide to Market-Focused Planning and Integration. John Wiley & Sons.

Clubb, A. W. 1961. Re-decision reporting on acquisition of a plant or company. N.A.A. Bulletin (January): 87-93.

Coff, R. 2003. Bidding wars over R&D-intensive firms: Knowledge, opportunism, and the market for corporate control. The Academy of Management Journal 46(1): 74-85. (JSTOR link).

Copeland, R. M. and J. F. Wojdak. 1969. Income manipulation and the purchase-pooling choice. Journal of Accounting Research (Autumn): 188-195. (JSTOR link).

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Costello, T. W., J. F. Kubis and C. L. Shaffer. 1963. An analysis of attitudes toward a planned merger. Administrative Science Quarterly 8(2): 235-249. (JSTOR link).

Graebner, M. E. and K. M. Eisenhardt. 2004. The seller's side of the story: Acquisition as courtship and governance as syndicate in entrepreneurial firms. Administrative Science Quarterly 49(3): 366-403. (JSTOR link).

Craig, B. and A. Smith. 2003. The art of earnouts. Strategic Finance (June): 44-47. (A merger and acquisition strategy where the buyer agrees to pay part of the acquisition up front).

Cunningham, W. J. 1922. The railroad consolidation plan. Harvard Business Review (October): 50-63.

Davis, G. F. and S. K. Stout. 1992. Organization theory and the market for corporate control: A dynamic analysis of the characteristics of large takeover targets, 1980-1990. Administrative Science Quarterly 37(4): 605-633. (JSTOR link).

Davis, G. F. and T. A. Thompson. 1994. A social movement perspective on corporate control. Administrative Science Quarterly 39(1): 141-173. (JSTOR link).

Davis, M. 2005. Control premiums: Minimizing cost of your next acquisition. Management Accounting Quarterly (Spring): 20-27.

Davis, M. L. 1990. Differential market reaction to pooling and purchase methods. The Accounting Review (July): 696-709. (JSTOR link).

Dawson, J. D. 2003. Attention, shoppers. Strategic Finance (December): 52-55. (Related to mergers and acquisitions).

DeAngelo, L. E. 1990. Equity valuation and corporate control. The Accounting Review (January): 93-112. (JSTOR link).

Denholm, D. H. 1968. Acquisitions - And the management accountant. Management Accounting (December): 15-19. 

Dewberry, J. T. 1979. A new approach to business combinations. Management Accounting (November): 44-49.

Dickerson, W. E. and J. W. Jones. 1933. Observations on "the equity method" and intercorporate relationships. The Accounting Review (September): 200-208. (JSTOR link).

DiGabriele, J. A. 2008. The moderating effects of acquisition premiums in private corporations: An empirical investigation of relative S corporation and C corporation valuations. Accounting Horizons (December): 415-424.

Eddey, P. H. and S. L. Taylor. 1999. Directors' recommendations on takeover bids and the management of earnings: Evidence from Australian takeovers. Abacus 35(1): 29-45.

Erickson, M. 1998. The effect of taxes on the structure of corporate acquisitions. Journal of Accounting Research (Autumn): 279-298. (JSTOR link).

Erickson, M. and S. Wang. 1999. Earnings management by acquiring firms in stock for stock mergers. Journal of Accounting and Economics (April): 149-176.

Falk, D. R. 1930. Central buying by department-store mergers. Harvard Business Review (April): 265-273.

Fery, J. B., N. P. Loomba, L. Marks, Jr., I. G. Odell and S. Vance. 1969. The impact of mergers on management theory. The Academy of Management Journal 12(2): 153-167. (JSTOR link).

Folz, D. F. and J. F. Weston. 1962. Looking ahead in evaluating proposed mergers. N.A.A. Bulletin (March): 17-27.

Fowler, K. L. and D. R. Schmidt. 1988. Tender offers, acquisitions, and subsequent performance in manufacturing firms. The Academy of Management Journal 31(4): 962-974. (JSTOR link).

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

Freestone, A. 2000. Reneee Hornbaker: Integrating companies for success. Strategic Finance (October): 42-47. (Guidelines for mergers and acquisitions).

Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.

Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204. (JSTOR link).

Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72. (JSTOR link).

Galbraith, C. S. and C. H. Stiles. 1984. Merger strategies as a response to bilateral market power. The Academy of Management Journal 27(3): 511-524. (JSTOR link).

Gaughan, P. A. 1999. Mergers, Acquisitions, and Corporate Restructurings, 2nd edition. John Wiley & Sons.

Gaughan, P. A. 2001. Mergers, Acquisitions, and Corporate Restructurings, 3rd edition. John Wiley & Sons.

Gerstenberg, C. W. 1912. Legal department: Distinction between consolidation and merger. Journal of Accountancy (August): 156-157.

Gottschaig, O. F. and A. A. Pe'er. 2008. Forethought: Do politics shape buy out performance? Harvard Business Review (November): 26-27.

Haleblian, J. and S. Finkelstein. 1999. The influence of organizational acquisition experience on acquisition performance: A behavioral learning perspective. Administrative Science Quarterly 44(1): 29-56. (JSTOR link).

Harding, D. and T. Rouse. 2007. Human due diligence. Harvard Business Review (April): 124-131. (Diagnosing people problems before acquiring other firms).

Harding, S., L. Hanouille, J. C. Rue and A. G. Volkan. 1985. Why LBOs are popular. Management Accounting (December): 51-56. (Leveraged buyouts).

Harrigan, K. R. 1981. Deterrents to divestiture. The Academy of Management Journal 24(2): 306-323. (JSTOR link).

Harrigan, K. R. 1982. Exit decisions in mature industries. The Academy of Management Journal 25(4): 707-732. (JSTOR link).

Harvard Business Review. 1928. Case studies in business: Consolidation of pile fabric manufacturers. Harvard Business Review (October): 96-107.

Harvard Business Review. 1928. Summaries of business research: Consolidation of railroads and the proposed Great Northern-Northern Pacific unification. Harvard Business Review (July): 457-471.

Haskins, M. E. and D. D. Williams. 1988. Corporate mergers and auditors' client portfolios. Accounting Horizons (March): 77-87.

Haunschild, P. R. 1993. Interorganizational imitation: The impact of interlocks on corporate acquisition activity. Administrative Science Quarterly 38(4): 564-592. (JSTOR link).

Haunschild, P. R. and A. S. Miner. 1997. Modes of interorganizational imitation: The effects of outcome salience and uncertainty. Administrative Science Quarterly 42(3): 472-500. (JSTOR link).

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451. (JSTOR link).

Hayward, M. L. A. and D. C. Hambrick. 1997. Explaining the premiums paid for large acquisitions: Evidence of CEO hubris. Administrative Science Quarterly 42(1): 103-127. (JSTOR link).

Healy, P. M. 2009. Discussion of “What determines financial analysts’ career outcomes during mergers?” Journal of Accounting and Economics (March): 87-90.

Healy, R. E. 1969. Acquisitions and mergers - Management problems. Management Accounting (May): 9-11, 22.

Higgins, A. 1906. The advantage of bank combination. Journal of Accountancy (January): 194-204.

Hitt, M. A., R. E. Hoskisson, R. D. Ireland and J. S. Harrison. 1991. Effects of acquisitions on R&D inputs and outputs. The Academy of Management Journal 34(3): 693-706. (JSTOR link).

Hoskisson, R. E., R. A. Johnson, D. D. Moesel. 1994. Corporate divestiture intensity in restructuring firms: Effects of governance, strategy, and performance. The Academy of Management Journal 37(5): 1207-1251. (JSTOR link).

Hover, E. T. 1971. Practical details of acquisitions. Management Accounting (June): 33-36.

Ivancevich, S. H. and A. Zarakoohi. 2000. An exploratory analysis of the 1989 accounting firm megamergers. Accounting Horizons (December): 389-401.

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84. (JSTOR link).

Kesner, I. F., D. L. Shapiro and A. Sharma. 1994. Brokering mergers: An agency theory perspective on the role of representatives. The Academy of Management Journal 37(3): 703-721. (JSTOR link).

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

King, A. M. 2002. Accounting for customer relationships in mergers and acquisitions. Strategic Finance (February): 36-40.

King, A. M. and N. Kelly. 2000. Merger accounting magic may disappear. Strategic Finance (January): 39-43.

Knechel, W. R. and C. L. McDonald. 1989. Accounting for income taxes related to assets acquired in a purchase business combination. Accounting Horizons (September): 44-52.

Knight, R. A. and L. G. Knight. 1989. Have recent tax acts provided a level playing field for corporate mergers and acquisitions? Accounting Horizons (September): 28-37.

Kosnik, R. D. 1990. Effects of board demography and directors' incentives on corporate greenmail decisions. The Academy of Management Journal 33(1): 129-150. (JSTOR link).

Krallinger, J. C. 1998. Make your next acquisition successful. Management Accounting (September): 16-18, 20-21. (Finding and correcting fatal flaws that can torpedo a potential merger).

Kroger, F. and M. Tram. 2000. After the Merger. Financial Times Prentice-Hall.

Kumar, N. 2009. How emerging giants are rewriting the rules of M&A. Harvard Business Review (May): 115-121.

Learned, E. P. 1930. Mergers in the cotton industry. Harvard Business Review (July): 501-512.

Levinsohn, A. 2002. Capturing elusive value in M&A. Strategic Finance (May): 36-40.

Lewellen, W., C. Loderer and A. Rosenfeld. 1985. Merger decisions and executive stock ownership in acquiring firms. Journal of Accounting and Economics (April): 209-231.

Lovallo, D., P. Viguerie, R. Uhlaner and J. Horn. 2007. Deals without delusions. Harvard Business Review (December): 92-99. (Mergers & acquisitions).

Lubatkin, M. and H. M. O'Neill. 1987. Merger strategies and capital market risk. The Academy of Management Journal 30(4): 665-684. (JSTOR link).

Lybrand, Ross Bros. & Montgomery. 1966. The story of a merger. Management Accounting (July): 59-61.

Maher, C. L. 1965. Corporate acquisition - Tax accounting consequences. N.A.A. Bulletin (March): 50-54.

Mankins, M. C., D. Harding and R. Weddigen. 2008. How the best divest. Harvard Business Review (October): 92-99.

Maupin, R. J. and W. A. Label. 1987. Profiting from a management buyout. Management Accounting (April): 32-34.

McDougall, F. M. 1974. Factors influencing the outcome of take-over offers. Abacus 10(2): 111-123.

McDougall, F. M. and R. H. Chenhall. 1975. Shareholders and share exchange takeover offers. Abacus 11(2): 122-135.

Meeks, G. and J. G. Buckland. 2001. The loser's curse: Accounting for the transaction costs of takeover and the distortion of takeover motives. Abacus 37(3): 389-400.

Meeks, G. and J. G. Meeks. 2009. Self-fulfilling prophecies of failure: The endogenous balance sheets of distressed companies. Abacus 45(1): 22-43.

Meredith, J. E. Jr. 1968. Accounting's contribution to the selection of business investments. Management Accounting (April): 3-11. (Related to acquisitions and mergers).

Merrett, D. and K. Houghton. 1999. Takeovers and corporate governance: Whose interests do directors serve? Abacus 35(2): 223-240.

Mikkelson, W. H. and R. S. Ruback. 1985. Takeovers and managerial compensation a discussion. Journal of Accounting and Economics (April): 233-238.

Mitchell, W. 1989. Whether and when? Probability and timing of incumbents' entry into emerging industrial subfields. Administrative Science Quarterly 34(2): 208-230. (JSTOR link).

Mitchell, W. 1994. The dynamics of evolving markets: The effects of business sales and age on dissolutions and divestitures. Administrative Science Quarterly 39(4): 575-602. (JSTOR link).

Montgomery, C. A., A. R. Thomas and R. Kamath. 1984. Divestiture, market valuation, and strategy. The Academy of Management Journal 27(4): 830-840. (JSTOR link).

Moore, J. 1988. Push-down accounting: FAS 200? Management Accounting (November): 53-58. (Related to business combinations).

Morris, J. 2004. Accounting for M&A, Equity, and Credit Analysts. McGraw-Hill.

Morris, J. M. 2000. Mergers and Acquisitions: Business Strategies for Accountants. John Wiley & Sons.

Morrison, D. L. 1992. Win/win business sales. Management Accounting (August): 36-40. (Related to buying or selling a business).

Mortensen, R. 1994. Accounting for business combinations in the global economy: Purchase, pooling, or __________? ? Journal of Accounting Education 12(1): 81-87.

Mosich, A. N. 1965. Impact of merger accounting on post-merger financial reports. Management Accounting (December): 21-28.

Moville, W. D. and A. G. Petrie. 1989. Accounting for a bargain purchase in a business combination. Accounting Horizons (September): 38-43.

Moxey, E. P. Jr. 1906. Types of street railway consolidation. Journal of Accountancy (October): 420-429.

National Association of Accountants. 1983. The mergers and acquisition game: Strategy or 'chance'? Management Accounting (January): 23.

Nolop, B. 2007. Rules to acquire by. Harvard Business Review (September): 129-132, 134, 136-139.

Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.

Oldham, J. E. 1923. The problem of railroad consolidations. Harvard Business Review (January): 139-153.

Oler, D. K. 2008. Does acquirer cash level predict post-acquisition returns? Review of Accounting Studies 13(4): 479-511.

Pablo, A. L. 1994. Determinants of acquisition integration level: A decision-making perspective. The Academy of Management Journal 37(4): 803-836. (JSTOR link).

Pablo, A. L. and M. Javidan. Editors. 2004. Mergers and Acquisitions: Creating Integrative Knowledge (Strategic Management Society Book Series). Blackwell Publishing. 

Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics (March): 3-35.

Palmer, D. and B. M. Barber. 2001. Challengers, elites, and owning families: A social class theory of corporate acquisitions in the 1960s. Administrative Science Quarterly 46(1): 87-120. (JSTOR link).

Parker, W. M. 1966. Business combinations and accounting valuation. Journal of Accounting Research (Autumn): 149-154. (JSTOR link).

Paulson, E. and C. Huber. 2000. The Technology M & A. Guidebook. John Wiley & Sons.

Peason, B. 1995. How to Buy and Sell a Business. Prentice-Hall PTR.

Perry, W. K. and M. A. Alpert. 2001. "It ain't over 'til it's over". Strategic Finance (January): 56-59.

Pfeffer, J. 1972. Merger as a response to organizational interdependence. Administrative Science Quarterly 17(3): 382-394. (JSTOR link).

Phan, P. H. and C. W. L. Hill. 1995. Organizational restructuring and economic performance in leveraged buyouts: An ex post study. The Academy of Management Journal 38(3): 704-739. (JSTOR link).

Pouliot, J. S. 1991. Mergers in the '90s: Getting back to basics. Management Accounting (March): 24-26.

Pozen, R. C. 2007. If private equity sized up your business. Harvard Business Review (November): 78-87. (Make the same types of changes they would see a need for).

Raiborn, C., D. Payne and C. Schorg. 1991. Takeovers: It helps to know how to play the game. Management Accounting (March): 27-32.

Ramaswamy, K. 1997. The performance impact of strategic similarity in horizontal mergers: Evidence from the U.S. banking industry. The Academy of Management Journal 40(3): 697-715. (JSTOR link).

Reilly, R. F. 1980. Evaluating an acquisition candidate is easier than you think. Management Accounting (January): 47-51.

Retz, D. J. 1973. Business combinations: Pooling or purchase? Management Accounting (February): 45-46, 50.

Rezaee, Z. 2004. Financial Institutions, Valuations, Mergers, and Acquisitions: The Fair Value Approach, 2e. John Wiley & Sons.

Rezaee, Z., W. F. Ford and W. J. Grasty. 2000. Proposed accounting standards on business combinations: Implications for the business community. Management Accounting Quarterly (Fall): 26-33.

Richardson, A. P. 1914. Continental combinations. Journal of Accountancy (April): 299-300.

Robinson, J. R. and P. B. Shane. 1990. Acquisition accounting method and bid premia for target firms. The Accounting Review (January): 25-48. (JSTOR link).

Rock, M. L. and M. Sikora. 1987. Accounting for merger mania. Management Accounting (April): 20-26.

Sapienza, S. R. 1964. Business combinations and enterprise evaluation. Journal of Accounting Research (Spring): 50-66. (JSTOR link).

Sapienza, S. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 205-209. (JSTOR link).

Schachner, L. 1966. Gain through merger. Management Accounting (July): 39-40.

Schaefer, T. F. 1987. Microcomputer sensitivity analyses for business combinations. Journal of Accounting Education 5(2): 297-306.

Schiff, A. I. and J. B. Schiff. 2002. Everyone out of the pool: A segment reporting perspective. Management Accounting Quarterly (Spring): 1-8 . All of the articles in this issue start on page 1.

Schiff, M. and S. Arbesfeld. 1966. Goodwill - A make-or-buy approach. Management Accounting (August): 25-35.

Schipper, K. and R. Thompson. 1983. The impact of merger-related regulations on the shareholders of acquiring firms. Journal of Accounting Research (Spring): 184-221. (JSTOR link).

Schipper, K. and R. Thompson. 1985. The impact of merger-related regulations using exact distributions of test statistics. Journal of Accounting Research (Spring): 408-415. (JSTOR link).

Schneper, W. D. and M. F. Guillén. 2004. Stakeholder rights and corporate governance: A cross-national study of hostile takeovers. Administrative Science Quarterly 49(2): 263-295. (JSTOR link).

Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.

Schweiger, D. M. and A. S. DeNisi. 1991. Communication with employees following a merger: A longitudinal field experiment. The Academy of Management Journal 34(1): 110-135. (JSTOR link).

Shawver, T. J. 2005. Merger premium predictions using a neural network approach. Journal of Emerging Technologies in Accounting (2): 61-72.

Sherrington, C. E. R. 1929. The economic and financial results of British railway consolidation - Their guide to American policy. Harvard Business Review (July): 395-405.

Shirley, R. C. 1973. Analysis of employee and physician attitudes toward hospital merger. The Academy of Management Journal 16(3): 465-480. (JSTOR link).

Silhan, P. A. 1982. Simulated mergers of existent autonomous firms: A new approach to segmentation research. Journal of Accounting Research (Spring): 255-262. (JSTOR link).

Silhan, P. A. and J. C. McKeown. 1985. Further evidence on the usefulness of simulated mergers. Journal of Accounting Research (Spring): 416-426. (JSTOR link).

Singh, H. and F. Harianto. 1989. Management-board relationships, takeover risk, and the adoption of golden parachutes. The Academy of Management Journal 32(1): 7-24. (JSTOR link).

Smith, A. C. and R. R. Berry. 2008. The M&A impact of SFAS No. 141R. Strategic Finance (November): 46-49.

Sommer, A. A. Jr. 1989. The challenge of the mergers. Accounting Horizons (December): 103-106.

Sparks, R. C. 1987. How to survive a business divorce. Management Accounting (April): 42-44.

Stahl, M. J. and T. W. Zimmerer. 1984. Modeling strategic acquisition policies: A simulation of executives' acquisition decisions. The Academy of Management Journal 27(2): 369-383. (JSTOR link).

Stephens, A. P. 1968. Merger/acquisition valuation approaches. Management Accounting (April): 14-20.

Stevens, J. E. 1961. Accounting-related features in business mergers. N.A.A. Bulletin (April): 69-75.

Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.

Tarasovich, B., B. Lyons and J. Gerlach. 2008. After the acquisition. Strategic Finance (October): 24-31.

Tehranian, H., N. G. Travlos and J. F. Waegelein. 1987. Management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 51-76. (JSTOR link).

Tripp, T. W. and L. A. Robinson. 1983. The how and why of the acquisition decision. Management Accounting (July): 48-53.

Tsay, B. and J. R. J. Steverson. 1991. Post merger: Integrating the accounting system. Management Accounting (January): 20-23.

Uhlenbruck, K. and J. O. De Castro. 2000. Foreign acquisitions in Central and Eastern Europe: Outcomes of privatization in transitional economies. The Academy of Management Journal 43(3): 381-402. (JSTOR link).

Van Pelt, J. V. III. 1969. Accounting for acquisitions: What should be done. Management Accounting (February): 16-18.

Vermeulen, F. and H. Barkema. 2001. Learning through acquisitions. The Academy of Management Journal 44(3): 457-476. (JSTOR link).

Walker, P. and D. Hanna. 1999. What makes a merger successful? Strategic Finance (April): 58-62.

Weisbach, M. S. 1993. Corporate governance and hostile takeovers. Journal of Accounting and Economics (January-July): 199-208.

Welsh, J. J. 1983. Pre-acquisition audit: Verifying the bottom line. Management Accounting (January): 32-37.

West, T. L. and J. D. Jones. 1997. Mergers and Acquisitions Handbook for Small and Midsize Companies. John Wiley & Sons. 

Wootton, C. W., S. D. Tonge and C. M. Wolk. 1994. Pre and post big 8 mergers: Comparison of auditor concentration. Accounting Horizons (September): 58-74.

Wright, P., M. Kroll and D. Elenkov. 2002. Acquisition returns, increase in firm size, and chief executive officer compensation: The moderating role of monitoring. The Academy of Management Journal 45(3): 599-608. (JSTOR link).

Wu, J. S. and A. Y. Zang. 2009. What determine financial analysts’ career outcomes during mergers? Journal of Accounting and Economics (March): 59-86.

Wyatt, A. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-212. (JSTOR link).

Yang, J. M. 1927. The valuation of intangibles. The Accounting Review (September): 223-231. (JSTOR link). 

 

 
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