search query: @indexterm taxation / total: 1872
reference: 93 / 1872
| Author: | Erickson, M.M. Wang, S-w. |
| Title: | Tax benefits as a source of merger premiums in acquisitions of private corporations |
| Journal: | Accounting Review
2007 : MAR, VOL. 82:2, p. 359-387 |
| Index terms: | taxation accounting companies mergers |
| Language: | eng |
| Abstract: | This paper test Scholes (et al.) in 2005 conjecture by comparing purchase price multiples (hereafter as: p-p-mps.) in a sample of taxable stock acquisitions (as: t-s-acqs.) of S corporations to p-p-mps. for a matched set of t-s-acqs. of privately held C corporations. Consistent with Scholes (et al.)'s predictions, there is found evidence that the organizational form of the target influences acquisition tax structure and acquisition price etc. |
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