Mergers and Acquisitions Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Business Combinations Bibliography | Mergers and Acquisitions Main Page

Abbott, L. J., K. Gunny and T. Pollard. 2017. The impact of litigation risk on auditor pricing behavior: Evidence from reverse mergers. Contemporary Accounting Research 34(2): 1103-1127.

Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.

Acton, D. D., C. Fagan and K. Mamano. 2012. Planning for a not-for-profit combination: Insight into federal, state, and funding considerations. The CPA Journal (May): 64-67.

Aharoni, G., B. Lim, L. P. Litov and J. B. Neyland. 2023. Expert advice in the presence of conflicts of interest: The case of star-crossed acquisitions. Review of Accounting Studies 28(4): 1972-2001.

Allison, L. M. 1984. The accountant's role in acquisition analysis. Management Accounting (June): 56-60.

Allman, K. A. 2010. Corporate Valuation Modeling: A Step-by-Step Guide. Wiley.

Amit, R., J. Livnat and P. Zarowin. 1989. A classification of mergers and acquisitions by motives: Analysis of market responses. Contemporary Accounting Research 6(1): 143-158.

Anderson, A. 1930. The possibilities and the dangers inherent in mergers, consolidations, and acquisitions. N.A.C.A Bulletin (May 15): 1219-1236.

Anderson, C. M. 1987. 1 + 1 = 3. Management Accounting (April): 28-31. (Related to managing acquisitions and venture capital).

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343.

Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).

Armed, A. S., L. H. Chen, S. Duellman and Y. Sun. 2023. Targets' accounting conservatism and gains from acquisition. Contemporary Accounting Research 40(1): 7-40.

Armstrong, C. S., K. Balakrishnan and D. Cohen. 2012. Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics (February-April): 185-204.

Arnold, P. J. 1991. Accounting and the state: Consequences of merger and acquisition accounting in the U. S. hospital industry. Accounting, Organizations and Society 16(2): 121-140.

Arzac, E. R. 2004. Valuation for Mergers, Buyouts, and Restructuring (Wiley Finance). Wiley.

Ashkenas, R., S. Francis and R. Heinick. 2011. The merger dividend. Harvard Business Review (July/August): 126-133. (An acquisition can help you develop your top talent).

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2004. The effect of shareholder-level capital gains taxes on acquisition structure. The Accounting Review (October): 859-887.

Bansi, N. and G. Tuff. 2012. Managing your innovation portfolio. Harvard Business Review (May): 66-74.

Barber, F. and M. Goold. 2007. The strategic secret of private equity. Harvard Business Review (September): 53-61. (Buying to sell).

Barkema, H. G. and M. Schijven. 2008. Toward unlocking the full potential of acquisitions: The role of organizational restructuring. The Academy of Management Journal 51(4): 696-722.

Bartov, E., C. S. A. Cheng and H. Wu. 2021. Overbidding in mergers and acquisitions: An accounting practice. The Accounting Review (March): 55-79.

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Baum, J. A. C., S. Xiao Li, and J. M. Usher. 2000. Making the next move: How experiential and vicarious learning shape the locations of chains' acquisitions. Administrative Science Quarterly 45(4): 766-801.

Baum, J. A. C., T. J. Rowley, A. V. Shipilov and Y. Chuang. 2005. Dancing with strangers: Aspiration performance and the search for underwriting syndicate partners. Administrative Science Quarterly 50(4): 536-575.

Bates, T. W., J. B. Neyland and Y. Y. Wang. 2018. Financing acquisitions with earnouts. Journal of Accounting and Economics (November-December): 374-395.

Bazerman, M. H. and D. Kahneman. 2016. How to make the other side play fair: The final-offer arbitration challenge gives negotiators a valuable new tool. Harvard Business Review (September): 76-81.

Bazerman, M. H. and P. Patel. 2021. SPACs: What you need to know: A guide for the curious and the perplexed. Harvard Business Review (July/August): 102-111. (Special purpose acquisition companies).

Beckman, C. M. and P. R. Haunschild. 2002. Network learning: The effects of partners' heterogeneity of experience on corporate acquisitions. Administrative Science Quarterly 47(1): 92-124.

Begley, J., T. V. Eaton and S. W. Peck. 2003. Managers’ incentives to manipulate earnings in management buyout contests: An examination of how corporate governance and market mechanisms mitigate earnings management. Journal of Forensic Accounting (4): 249-274.

Beneish, M. D., C. R. Harvey and P. Vorst. 2022. Unpatented innovation and merger synergies. Review of Accounting Studies 27(2): 706-744.

Bennett, R. C. 1971. Corporate divorce and taxes. Management Accounting (January): 31-35.

Bens, D. A., T. H. Goodman and M. Neamtiu. 2012. Does investment-related pressure lead to misreporting? An analysis of reporting following M&A transactions. The Accounting Review (May): 839-865.

Bernard, D. 2016. Is the risk of product market predation a cost of disclosure? Journal of Accounting and Economics (November-December): 305-325.

Bertelli, P. 2012. Prada's CEO on staying independent in a consolidating industry. Harvard Business Review (September): 39-42.

Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

Bhojraj, S., P. Sengupta and S. Zhang. 2017. Takeover defenses: Entrenchment and efficiency. Journal of Accounting and Economics (February): 142-160.

Blouin, J. L., E. M. Fich, E. M. Rice and A. L. Tran. 2021. Corporate tax cuts, merger activity, and shareholder wealth. Journal of Accounting and Economics (February): 101315.

Blum, S. B. 1989. Mergers & acquisitions: Dealing with intermediaries. Management Accounting (October): 22-26.

Bonetti, P., M. Duro and G. Ormazabal. 2020. Disclosure regulation and corporate acquisitions. Journal of Accounting Research (March): 55-103.

Bouchikhi, H. and J. R. Kimberly. 2012. Making mergers work. MIT Sloan Management Review (Fall): 63-70.

Bouwman, C. H. S., K. Fuller and A. S. Nain. 2003. Stock market valuation and mergers. MIT Sloan Management Review (Fall): 9-11.

Bradley, S., L. Robinson and M. Ruf. 2021. The impact of IP box regimes on the M&A market. Journal of Accounting and Economics (November-December): 101448.

Branning, G. 1989. Mergers & acquisitions: Do poison pills cure takeover abuses? Management Accounting (October): 27-30.

Brenner, V. C. and W. K. Schroff. 2004. Reverse merger or IPO? Strategic Finance (May): 46-52.

Brodrick, P. E. 1958. Testing the potential of a company prior to acquisition. N.A.A. Bulletin (December): 81-90. (Use of return on sales, capital turnover, and return on investment).

Bruining, H., M. Bonnet and M. Wright. 2004. Management control systems and strategy change in buyouts. Management Accounting Research (June): 155-177.

Bruner, R. F. and J. R. Perella. 2004. Applied Mergers and Acquisitions (Wiley Finance). Wiley.

Bruton, G. D., B. M. Oviatt and M. A. White. 1994. Performance of acquisitions of distressed firms. The Academy of Management Journal 37(4): 972-989.

Buchel, B. 2003. Managing partner relations in joint venture. MIT Sloan Management Review (Summer): 91-95.

Buchele, R. 1962. How to evaluate a firm. California Management Review (Fall): 5-16.

Buchholtz, A. K. and B. A. Ribbens. 1994. Role of chief executive officers in takeover resistance: Effects of CEO incentives and individual characteristics. The Academy of Management Journal 37(3): 554-579.

Buchholtz, A. K., B. A. Ribbens and I. T. Houle. 2003. The role of human capital in postacquisition CEO departure. The Academy of Management Journal 46(4): 506-514.

Bugeja, M., R. da Silva Rosa and T. Walter. 2005. Expert reports in Australian takeovers: Fees and quality. Abacus 41(3): 307-322.

Cadman, B., R. Carrizosa and L. Faurel. 2014. Economic determinants and information environment effects of earnouts: New insights from SFAS 141(R). Journal of Accounting Research (March): 37-74.

Cai, Y., Y. Kim, J. C. Park and H. D. White. 2016. Common auditors in M&A transactions. Journal of Accounting and Economics (February): 77-99.

Cain, M. D., D. J. Denis and D. K. Denis. 2011. Earnouts: A study of financial contracting in acquisition agreements. Journal of Accounting and Economics (February): 151-170.

Campbell, A., J. Birkinshaw, A. Morrison and R. van Basten Batenburg. 2003. The future of corporate venturing. MIT Sloan Management Review (Fall): 30-37.

Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.

Carnes, R. R., D. M. Christensen and P. Lamoreaux. 2019. Investor demand for internal control audits of large U. S. companies: Evidence from a regulatory exemption for M&A transactions. The Accounting Review (January): 71-99.

Casciaro, T. and M. J. Piskorski. 2005. Power imbalance, mutual dependence, and constraint absorption: A closer look at resource dependence theory. Administrative Science Quarterly 50(2): 167-199.

Chan, K. H. and D. Wu. 2011. Aggregate quasi rents and auditor independence: Evidence from audit firm mergers in China. Contemporary Accounting Research 28(1): 175-213.

Chang, E. C., T. Lin and X. Ma. 2019. Does short-selling threat discipline managers in mergers and acquisitions decisions? Journal of Accounting and Economics (August): 101223.

Chatterjee, S. 1991. Gains in vertical acquisitions and market power: Theory and evidence. The Academy of Management Journal 34(2): 436-448.

Chen, A. Y. and M. Agneva. 2021. From micro to macro: Aggregate accruals, mergers, and returns. A discussion of Heater, Nallareddy and Venkatachlam (2021). Journal of Accounting and Economics (November-December): 101435.

Chen, C. 2019. The disciplinary role of financial statements: Evidence from mergers and acquisitions of privately held targets. Journal of Accounting Research (May): 391-430.

Chen, C., G. Gotti, D. Herrmann and K. Schumann. 2016. Earnings quality of foreign versus U.S. reverse mergers: Geographical location or firm-level incentives? Journal of International Accounting Research 15(1): 49-66.

Chen, C. W., D. W. Collins, T. D. Kravet and R. D. Mergenthaler. 2018. Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 164-202.

Chen, K., Q. Cheng, Y. C. Lin and Y. Lin and X. Xiao. 2016. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect? The Accounting Review (September): 1363-1390.

Chen, N. X. and T. Shevlin. 2018. "U.S. worldwide taxation and domestic mergers and acquisitions": A discussion. Journal of Accounting and Economics (November-December): 439-447.

Chen, Q. and R. Vashishtha. 2017. The effects of bank mergers on corporate information disclosure. Journal of Accounting and Economics (August): 56-77.

Chen, S., J. Thomas and F. Zhang. 2016. Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions. Review of Accounting Studies 21(4): 1081-1115.

Chen, Y., G. Hu, L. Lin and M. Xiao. 2015. GAAP difference or accounting fraud? Evidence from Chinese reverse mergers delisted from U.S. markets. Journal of Forensic & Investigative Accounting 7(1): 122-145.

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Chiang, W., W. Stammerjohan and T. D. Englebrecht. 2014. Pricing target NOLs in mergers and acquisitions from the participating firms' perspective. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 32-42.

Cho, J. Y. and K. Jung. 1991. The differential information content of earnings announcements: The case of merger. Contemporary Accounting Research 8(1): 42-61.

Chow, D., C. Louca, A. Petrou and A. Procopiou. 2021. How political ideology can impact the success of M&As. MIT Sloan Management Review (Summer): 1-5.

Chow, T., K. J. Klassen and Y. Liu. 2016. Targets' tax shelter participation and takeover premiums. Contemporary Accounting Research 33(4): 1440-1472.

Christensen, B., K. W. Smith, D. Wang and D. Williams. 2023. The audit quality effects of small audit firm mergers in the United States. Auditing: A Journal of Practice & Theory 42(2): 75-99.

Christensen, C. M., R. Alton, C. Rising and A. Waldeck. 2011. The new M&A playbook. Harvard Business Review (March): 48-57.

Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.

Churyk, N. T., A. Reinstein and L. Smith. 2018. Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian acquisition accounting, balance sheet and security commission reporting, and initial public offering location. Issues in Accounting Education (May): 35-42.

Churyk, N. T., P. de Lange, S. Mason, G. M. Grossand and R. Stoettner. 2018. Bargain $60 million company for $240: A case examining the impact of convertible debt, warrants, and anti-dilution provisions. Issues in Accounting Education (February): 65-73.

Clark, S. M., D. A. Gioia, D. J. Ketchen Jr. and J. B. Thomas. 2010. Transitional identity as a facilitator of organizational identity change during a merger. Administrative Science Quarterly 55(3): 397-438.

Clemente, M. and D. Greenspan. 1998. Winning at Mergers and Acquisitions: A Guide to Market-Focused Planning and Integration. John Wiley & Sons.

Clements, B. and J. Schafer. 2014. Reexamining corporate acquisition strategies. The CPA Journal (November): 40-48.

Clubb, A. W. 1961. Re-decision reporting on acquisition of a plant or company. N.A.A. Bulletin (January): 87-93.

Coff, R. 2003. Bidding wars over R&D-intensive firms: Knowledge, opportunism, and the market for corporate control. The Academy of Management Journal 46(1): 74-85.

Coker, J. L. 2014. How to cut a deal when an M&A looks D.O.A. Strategic Finance (November): 32-37.

Coker, J. L. 2019. Projecting the special value of the deal: Mergers and acquisitions can be a win-win for both buyer and seller as long as they acknowledge certain challenges first. Strategic Finance (March): 54-59.

Colucci, J. 2020. 'It's important that their styles are a good fit: Advice to CPA firms on selling the firm. Succession planning. Journal of Accountancy (November): 72.

Copeland, R. M. and J. F. Wojdak. 1969. Income manipulation and the purchase-pooling choice. Journal of Accounting Research (Autumn): 188-195.

Cording, M., P. Christmann and D. R. King. 2008. Reducing causal ambiguity in acquisition integration: Intermediate goals as mediators of integration decisions and acquisition performance. The Academy of Management Journal 51(4): 744-767.

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Costello, T. W., J. F. Kubis and C. L. Shaffer. 1963. An analysis of attitudes toward a planned merger. Administrative Science Quarterly 8(2): 235-249.

Graebner, M. E. and K. M. Eisenhardt. 2004. The seller's side of the story: Acquisition as courtship and governance as syndicate in entrepreneurial firms. Administrative Science Quarterly 49(3): 366-403.

Craig, B. and A. Smith. 2003. The art of earnouts. Strategic Finance (June): 44-47. (A merger and acquisition strategy where the buyer agrees to pay part of the acquisition up front).

Cullinan, G., J. Le Roux and R. Weddigen. 2004. When to walk away from a deal. Harvard Business Review (April): 96-104.

Cunningham, W. J. 1922. The railroad consolidation plan. Harvard Business Review (October): 50-63.

Damodaran, A. 2009. The Dark Side of Valuation: Valuing Young, Distressed, and Complex Businesses, 2nd edition.

Darrough, M., R. Huang and E. Zur. 2018. Acquirer internal control weaknesses in the market for corporate control.Contemporary Accounting Research 35(1): 211-244.

Davis, G. F. and S. K. Stout. 1992. Organization theory and the market for corporate control: A dynamic analysis of the characteristics of large takeover targets, 1980-1990. Administrative Science Quarterly 37(4): 605-633.

Davis, G. F. and T. A. Thompson. 1994. A social movement perspective on corporate control. Administrative Science Quarterly 39(1): 141-173.

Davis, M. 2005. Control premiums: Minimizing cost of your next acquisition. Management Accounting Quarterly (Spring): 20-27.

Davis, M. L. 1990. Differential market reaction to pooling and purchase methods. The Accounting Review (July): 696-709.

Dawson, J. D. 2003. Attention, shoppers. Strategic Finance (December): 52-55. (Related to mergers and acquisitions).

DeAngelo, L. E. 1990. Equity valuation and corporate control. The Accounting Review (January): 93-112.

Denholm, D. H. 1968. Acquisitions - And the management accountant. Management Accounting (December): 15-19.

Dennis, D. J. 2016. From CGMA Magazine: 4 deal roadblocks and how to steer around them. Journal of Accountancy (July): 20-21.

DePamphilis, D. M. 2009. Mergers, Acquisitions, and Other Restructuring Activities: An Integrated Approach to Process, Tools, Cases, and Solutions. 5th edition. Academic Press.

Dewberry, J. T. 1979. A new approach to business combinations. Management Accounting (November): 44-49.

Dey, A. and J. T. White. 2021. Labor mobility and antitakeover provisions. Journal of Accounting and Economics (April-May): 101388.

Dhaliwal, D. S., P. T. Lamoreaux, L. P. Litov and J. B. Neyland. 2016. Shared auditors in mergers and acquisitions. Journal of Accounting and Economics (February): 49-76.

Dickerson, W. E. and J. W. Jones. 1933. Observations on "the equity method" and intercorporate relationships. The Accounting Review (September): 200-208.

Dickinson, V., D. D. Wangerin and J. J. Wild. 2016. Accounting rules and post-acquisition profitability business combination. Accounting Horizons (December): 427-447.

DiGabriele, J. A. 2008. The moderating effects of acquisition premiums in private corporations: An empirical investigation of relative S corporation and C corporation valuations. Accounting Horizons (December): 415-424.

Dimitrova, L. 2017. Perverse incentives of special purpose acquisition companies, the "poor man's private equity funds". Journal of Accounting and Economics (February): 99-120.

Dranikoff, L., T. Koller and A. Schneider. 2002. Divestiture: Strategy's missing link. Harvard Business Review (May): 75-83.

Duffany, P., M. Peck and C. Rosenthal. 2016. State and local tax considerations for business acquisitions and divestitures. The CPA Journal (February): 56-59.

Dyer, J. H., P. Kale and H. Singh. 2004. When to ally & when to acquire. Harvard Business Review (July/August): 108-115.

Eddey, P. H. and S. L. Taylor. 1999. Directors' recommendations on takeover bids and the management of earnings: Evidence from Australian takeovers. Abacus 35(1): 29-45.

Edwards, A., T. Kravet and R. Wilson. 2016. Trapped cash and the profitability of foreign acquisitions. Contemporary Accounting Research 33(1): 44-77.

Edwards, J. R. and A. Warman. 1981. Discounted cash flow and business valuation in a nineteenth century merger: A Note. The Accounting Historians Journal 8(2): 37-50.

Epstein, M. J. 2016. Can contrary opinions ensure M&A success? Strategic Finance (January): 24-31.

Erel, I. 2018. Discussion: Financing acquisitions with earnouts. Journal of Accounting and Economics (November-December): 396-398.

Erickson, M. 1998. The effect of taxes on the structure of corporate acquisitions. Journal of Accounting Research (Autumn): 279-298.

Erickson, M. and S. Wang. 1999. Earnings management by acquiring firms in stock for stock mergers. Journal of Accounting and Economics (April): 149-176.

Erickson, M. M. and S. Wang. 2007. Tax benefits as a source of merger premiums in acquisitions of private corporations. The Accounting Review (March): 359-387.

Erickson, S. L., M. Weber, J. Segovia and D. Dudney. 2010. Section 404 material weaknesses: Using communication strategies to predict bankruptcy, mergers, or SEC reporting problems within the computer industry. Journal of Forensic & Investigative Accounting 2(2): 65-104.

Ettenson, R. and J. Knowles. 2006. Merging the brands and branding the merger. MIT Sloan Management Review (Summer): 39-49.

Falk, D. R. 1930. Central buying by department-store mergers. Harvard Business Review (April): 265-273.

Faris, L. W. 2019. Top ten trends in the CPA mergers & acquisitions market. The CPA Journal (December): 10-11.

Feeney, C. F. 2012. Acquiring, starting, or buying into a CPA firm. The CPA Journal (March): 56-58.

Fery, J. B., N. P. Loomba, L. Marks, Jr., I. G. Odell and S. Vance. 1969. The impact of mergers on management theory. The Academy of Management Journal 12(2): 153-167.

Fich, E. M., E. M. Rice and A. L. Tran. 2016. Contractual revisions in compensation: Evidence from merger bonuses to target CEOs. Journal of Accounting and Economics (April-May): 338-368.

Filip, A., G. J. Lobo, L. Paugam and H. Stolowy. 2022. Disclosures about key value drivers in M&A announcement press releases: An exploratory study. Abacus 58(1): 62-104.

Filippell, M. A. 2010. Mergers and Acquisitions Playbook: Lessons from the Middle-Market Trenches. Wiley.

Fischer, P. M., R. H. Cheng and W. J. Taylor. 2008. Advanced Accounting, 10th Edition. South-Western College Pub.

Florio, C., A. Lionzo and S. Corbella. 2018. Beyond firm-level determinants: The effect of M&A features on the extent of M&A disclosure. Journal of International Accounting Research 17(3): 87-113.

Folz, D. F. and J. F. Weston. 1962. Looking ahead in evaluating proposed mergers. N.A.A. Bulletin (March): 17-27.

Fortghang, R. S., D. A. Lax and J. K. Sebenius. 2003. Negotiating the spirit of the deal. Harvard Business Review (February): 66-75.

Fowler, K. L. and D. R. Schmidt. 1988. Tender offers, acquisitions, and subsequent performance in manufacturing firms. The Academy of Management Journal 31(4): 962-974.

Francis, J. R. and X. Martin. 2010. Acquisition profitability and timely loss recognition. Journal of Accounting and Economics (February): 161-178.

Francis, J. R., S. X. Huang and I. K. Khurana. 2016. The role of similar accounting standards in cross-border mergers and acquisitions. Contemporary Accounting Research 33(3): 1298-1330.

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

Freestone, A. 2000. Reneee Hornbaker: Integrating companies for success. Strategic Finance (October): 42-47. (Guidelines for mergers and acquisitions).

Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.

Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204.

Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72.

Gal-Or, R., R. Hoitash and U. Hoitash. 2022. Auditor expertise in mergers and acquisitions. Auditing: A Journal of Practice & Theory 41(4): 135-162.

Galbraith, C. S. and C. H. Stiles. 1984. Merger strategies as a response to bilateral market power. The Academy of Management Journal 27(3): 511-524.

Garber, M., K. Losko and R. Sangha. 2012. Accounting for a corporate takeover. Cost Management (January/February): 44-48.

Gaughan, P. A. 1999. Mergers, Acquisitions, and Corporate Restructurings, 2nd edition. John Wiley & Sons.

Gaughan, P. A. 2001. Mergers, Acquisitions, and Corporate Restructurings, 3rd edition. John Wiley & Sons.

Gaughan, P. A. 2010. Mergers, Acquisitions, and Corporate Restructurings, 5th edition. Wiley.

Ge, R. and C. Lennox. 2011. Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity? Review of Accounting Studies 16(1): 183-217.

Gerstenberg, C. W. 1912. Legal department: Distinction between consolidation and merger. Journal of Accountancy (August): 156-157.

Gole, W. J. and P. J. Hilger. 2008. Managing corporate divestiture transactions. Journal of Accountancy (August): 48-52.

Gottschaig, O. F. and A. A. Pe'er. 2008. Forethought: Do politics shape buy out performance? Harvard Business Review (November): 26-27.

Graebner, M. E. 2009. Caveat venditor: Trust asymmetries in acquisitions of entrepreneurial firms. The Academy of Management Journal 52(3): 435-472.

Guan, L., C. J. Writght and L. Sun. 2004. Earnings management in targeted hostile takeover firms. Journal of Forensic Accounting (5): 421-432.

Haleblian, J. and S. Finkelstein. 1999. The influence of organizational acquisition experience on acquisition performance: A behavioral learning perspective. Administrative Science Quarterly 44(1): 29-56.

Haleblian, J., J. Kim and N. Rajagopalan. 2006. The influence of acquisition experience and performance on acquisition behavior: Evidence from U.S. commercial banking industry. The Academy of Management Journal 49(2):357-370.

Hanlon, M., R. S. Verdi and B. P. Yost. 2021. CEO tax effects on acquisition structure and value. The Accounting Review (March): 333-363.

Harding D. and S. Rovit. 2004. Building deals on bedrock. Harvard Business Review (September): 121-128. (Acquisition and merger).

Harding, D. and T. Rouse. 2007. Human due diligence. Harvard Business Review (April): 124-131. (Diagnosing people problems before acquiring other firms).

Harding, S., L. Hanouille, J. C. Rue and A. G. Volkan. 1985. Why LBOs are popular. Management Accounting (December): 51-56. (Leveraged buyouts).

Harrigan, K. R. 1981. Deterrents to divestiture. The Academy of Management Journal 24(2): 306-323.

Harrigan, K. R. 1982. Exit decisions in mature industries. The Academy of Management Journal 25(4): 707-732.

Harris, J. and W. O'Brien. 2018. U.S. worldwide taxation and domestic mergers and acquisitions. Journal of Accounting and Economics (November-December): 419-438.

Harvard Business Review. 1928. Case studies in business: Consolidation of pile fabric manufacturers. Harvard Business Review (October): 96-107.

Harvard Business Review. 1928. Summaries of business research: Consolidation of railroads and the proposed Great Northern-Northern Pacific unification. Harvard Business Review (July): 457-471.

Harvard Business Review. 2017. Prestigious firms make riskier acquisitions. Harvard Business Review (July/August): 26.

Harvard Business Review. 2017. Why extraverted CEOs win in acquisitions. Harvard Business Review (November/December): 22.

Harvard Business Review. 2020. The case for acquiring during a downturn. Harvard Business Review (September/October): 24.

Haskins, M. E. and D. D. Williams. 1988. Corporate mergers and auditors' client portfolios. Accounting Horizons (March): 77-87.

Haunschild, P. R. 1993. Interorganizational imitation: The impact of interlocks on corporate acquisition activity. Administrative Science Quarterly 38(4): 564-592.

Haunschild, P. R. and A. S. Miner. 1997. Modes of interorganizational imitation: The effects of outcome salience and uncertainty. Administrative Science Quarterly 42(3): 472-500.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451.

Hayward, M. L. A. and D. C. Hambrick. 1997. Explaining the premiums paid for large acquisitions: Evidence of CEO hubris. Administrative Science Quarterly 42(1): 103-127.

Healy, P. M. 2009. Discussion of “What determines financial analysts’ career outcomes during mergers?” Journal of Accounting and Economics (March): 87-90.

Healy, R. E. 1969. Acquisitions and mergers - Management problems. Management Accounting (May): 9-11, 22.

Heater, J. C., S. Nallareddy and M. Venkatachalam. 2021. Aggregate accruals and market returns: The role of aggregate M&A activity. Journal of Accounting and Economics (November-December): 101432.

Henderson, V. 2012. Prospect theory, liquidation, and the disposition effect. Management Science (February): 445-460.

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