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Start Over Author "Nathan, Kevin S." Topic foreign corporations -- investments
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1. Target shareholders' returns: the effect of diversity in accounting standards and tax treatments in cross-border acquisitions

Author

Cheng, Rita H., Dunne, Kathleen M., and Nathan, Kevin S.

Subjects
Corporations -- Mergers, acquisitions and divestments, Foreign corporations -- Investments, Goodwill (Business) -- Accounting and auditing, Acquisitions and mergers -- Accounting and auditing, Banking, finance and accounting industries, Business, Tax Reform Act of 1986
Abstract

A study on the effect of international differences in goodwill accounting methods and tax rules and the Tax Reform Act of 1986 on offer premiums in foreign and domestic acquisitions of U.S. target companies from 1982-89 was made. The study shows that the act did not affect domestic offer premiums, though premiums for both groups as well as foreign acquisitions increased after it. The study shows no indication of a relation between offer premiums and accounting standards, but it does seem to affect company acquisition choice.

Published
1997

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