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The Market Pricing Of Net Operating Loss Carryforwards: Implications Of The Tax Motivations Of Mergers

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  • Norman H. Moore
  • Stephen W. Pruitt

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  • Norman H. Moore & Stephen W. Pruitt, 1987. "The Market Pricing Of Net Operating Loss Carryforwards: Implications Of The Tax Motivations Of Mergers," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 10(2), pages 153-160, June.
    • Handle: RePEc:bla:jfnres:v:10:y:1987:i:2:p:153-160
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    File URL: http://hdl.handle.net/10.1111/j.1475-6803.1987.tb00487.x
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    References listed on IDEAS

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    1. Jensen, Michael C. & Ruback, Richard S., 1983. "The market for corporate control : The scientific evidence," Journal of Financial Economics, Elsevier, vol. 11(1-4), pages 5-50, April.
    2. Rendleman, Richard Jr. & Jones, Charles P. & Latane, Henry A., 1982. "Empirical anomalies based on unexpected earnings and the importance of risk adjustments," Journal of Financial Economics, Elsevier, vol. 10(3), pages 269-287, November.
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    Cited by:

    1. Kazuki Onji & Roger H. Gordon & Tue Gørgens, 2025. "Takeovers and taxes: Estimates from a two-sided matching model," Discussion Papers in Economics and Business 25-10, Osaka University, Graduate School of Economics.
    2. Chiang, Wei-Chih & Stammerjohan, William & Englebrecht, Ted D., 2014. "Pricing target NOLs in mergers and acquisitions from the participating firms' perspective," Advances in accounting, Elsevier, vol. 30(1), pages 32-42.

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