Mergers and Acquisitions: Consolidations

Harold Bierman
Additional contact information
Harold Bierman: Cornell University, USA

Chapter 15 in An Introduction to Accounting and Managerial Finance:A Merger of Equals, 2010, pp 289-321 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Reasons for MergersObtaining ResourcesDiversificationSynergyTax ImplicationsGrowthSizeAnti-Raiding ManeuverDifferent ExpectationsAntitrust ConsiderationsAcquisition for CashDetermining the PremiumA Holding CompanyEBIT and EBITDAValuation for AcquisitionOther Factors to be ConsideredThe P/E RatioDilution of EarningsThe Cost of an AcquisitionLeveraged BuyoutsGreenmailGolden ParachutesAccounting IssuesAccounting for Long-Term InvestmentsCostMarketEquityConsolidated Financial StatementsAccounting AssumptionsConsolidated Balance SheetsMinority InterestIntercompany TransactionsConsolidation in a Later PeriodThe Spin-off: Splitting the CorporationConclusionReview ProblemsQuestions and Problems

Keywords: Accounting; Finance; Mergers and Acquisitions; Managerial Finance (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789814273831_0015 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789814273831_0015 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789814273831_0015

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().