haku: @indexterm Mergers / yhteensä: 2376
viite: 96 / 2376
| Tekijä: | Erickson, M.M. Wang, S-w. |
| Otsikko: | Tax benefits as a source of merger premiums in acquisitions of private corporations |
| Lehti: | Accounting Review
2007 : MAR, VOL. 82:2, p. 359-387 |
| Asiasana: | taxation accounting companies mergers |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA