Contests, as economic, political, and social interactions, can stimulate high levels of effort,
but they can also lead to inefficient expenditure of effort (overbidding), resulting in the …

This study examine the relationship between digital finance and enterprise mergers and
acquisitions. The study finds that:(1) Digital finance can significantly increase the probability …

Antitrust laws mandate regulatory review of mergers and acquisitions (M&A) when the book
value of the acquired assets exceeds a specified threshold. However, these policies …

This study breaks through the homogeneity of mergers and acquisitions (M&A) and the
dyadic relationship between the acquirer and the target firm. We consider the network …

We examine the effect of high-quality information technology (IT) on management's capital
investment decisions. Evaluating capital investment decisions with contemporary investment …

Purpose This article analyses the recent inverse transition from goodwill impairment to
goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing …

This study investigates the economic consequences of the IFRS 3 (2008) requirement for fair
valuing earnouts. Using a hand-collected sample of earnout fair value estimates in …

The past performance and the capital structure of the companies that are involved in
mergers and acquisition (M&As) are considered into the analysis of the circular causality …

We investigate how different motives shape the initial accounting for goodwill in a setting
dominated by controlling owners, using data from 1112 acquisition analyses reported by …

This study investigates whether the existence of goodwill influences firms to remove
subsidiaries from consolidation to reduce the pressure from potential impairment loss. Using …