Results 231 to 240 of about 233,863 (283)

Competition Enforcement and Accounting for Intangible Capital

open access: yesThe Journal of Finance, EarlyView.
ABSTRACT Antitrust laws mandate review of mergers and acquisitions (M&As) that exceed an asset size threshold based on accounting standards that exclude most intangible capital. We show that this exclusion leads to thousands of intangible‐intensive M&As being nonreportable. Acquirers in nonreportable deals achieve higher equity values and price markups,
JOHN D. KEPLER   +2 more
wiley   +1 more source

The King Is Dead – Long Live Who? A Family and Firm Embeddedness Perspective on Succession after the CEO‐Owner's Sudden Death

open access: yesJournal of Management Studies, EarlyView.
Abstract When the CEO‐owner of an SME suddenly dies, who should take over? Integrating the social embeddedness perspective with research on crisis management, we theorize that an SME's financial health gets progressively worse before it stabilizes and recovers, reflecting an inverse U‐shaped relationship between time since the CEO‐owner's sudden death ...
Kimberly A. Eddleston   +3 more
wiley   +1 more source

Institutional Logics as a Resource and Risk: Logic Deviance and Categorical Penalties in US Community Banks

open access: yesJournal of Management Studies, EarlyView.
Abstract Can institutional logics be damaging for the same category of actors they are presumed to benefit? Can firms prevent or reduce this detrimental effect? This study integrates the institutional logics perspective with category research to examine these questions in the context of community banks.
Stephen J. Smulowitz   +2 more
wiley   +1 more source

Goodwill bij deelnemingen [PDF]

open access: yesTijdschrift voor het Economisch Onderwijs: Periodiek van de VECON, 1996
openaire   +2 more sources

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