The valuation of tax shields induced by asset step-ups in corporate acquisitions
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References listed on IDEAS
- Schipper, Katherine & Smith, Abbie, 1991. "Effects of Management Buyouts on Corporate Interest and Depreciation Tax Deductions," Journal of Law and Economics, University of Chicago Press, vol. 34(2), pages 295-341, October.
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- Elena MELIA-MARTI & Ana Maria MARTINEZ-GARCIA, 2015. "Characterization And Analysis Of Cooperative Mergers And Their Results," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(3), pages 479-504, September.
More about this item
KeywordsTax Shield; Step-up Depreciation; Valuation;
- G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2009-05-30 (Accounting & Auditing)
- NEP-ALL-2009-05-30 (All new papers)
- NEP-BEC-2009-05-30 (Business Economics)
- NEP-CFN-2009-05-30 (Corporate Finance)
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