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The effect of taxes on the structure of corporate acquisitions

Citations

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Cited by:

  1. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
  2. Chelsea Schrader & Chiulien Venezia, 2019. "The Relationship Between Tax Risk And Acquisition Price Premium," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 1-10.
  3. Martin Bugeja & Raymond da Silva Rosa, 2008. "Taxation of shareholder capital gains and the choice of payment method in takeovers," Accounting and Business Research, Taylor & Francis Journals, vol. 38(4), pages 331-350.
  4. Lang, Mark H. & Shackelford, Douglas A., 2000. "Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction," Journal of Public Economics, Elsevier, vol. 76(1), pages 69-85, April.
  5. Attaoui, Sami & Cao, Wenbin & Six, Pierre, 2021. "Capital structure and the optimal payment methods in acquisitions," International Review of Law and Economics, Elsevier, vol. 66(C).
  6. Burch, Timothy R. & Nanda, Vikram & Silveri, Sabatino, 2012. "Taking stock or cashing in? Shareholder style preferences, premiums and the method of payment," Journal of Empirical Finance, Elsevier, vol. 19(4), pages 558-582.
  7. Aboody, David & Kasznik, Ron & Williams, Michael, 2000. "Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 261-286, June.
  8. Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2017. "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 55(3), pages 669-707, June.
  9. Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000. "Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act," NBER Working Papers 7827, National Bureau of Economic Research, Inc.
  10. Erickson, Merle & Wang, Shiing-wu, 2000. "The effect of transaction structure on price: Evidence from subsidiary sales," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 59-97, August.
  11. Dennis Ahn & Terry Shevlin, 2025. "The Role of Tax Planning Incentives in the Use of Earnouts in Taxable Acquisitions," JRFM, MDPI, vol. 18(5), pages 1-29, May.
  12. Thorsten Knauer & Friedrich Sommer, 2012. "Interest barrier rules as a response to highly leveraged transactions," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(2), pages 206-232, May.
  13. Maydew, Edward L. & Schipper, Katherine & Vincent, Linda, 1999. "The impact of taxes on the choice of divestiture method," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 117-150, December.
  14. Martin Bugeja & Raymond Da Silva Rosa, 2010. "Capital gains taxation and shareholder wealth in takeovers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(2), pages 241-262, June.
  15. Wenxia Ge & G. Whitmore, 2010. "Binary response and logistic regression in recent accounting research publications: a methodological note," Review of Quantitative Finance and Accounting, Springer, vol. 34(1), pages 81-93, January.
  16. Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
  17. Boone, Audra L. & Lie, Erik & Liu, Yixin, 2014. "Time trends and determinants of the method of payment in M&As," Journal of Corporate Finance, Elsevier, vol. 27(C), pages 296-304.
  18. Cohn, Jonathan B. & Mills, Lillian F. & Towery, Erin M., 2014. "The evolution of capital structure and operating performance after leveraged buyouts: Evidence from U.S. corporate tax returns," Journal of Financial Economics, Elsevier, vol. 111(2), pages 469-494.
  19. Benjamin C. Ayers & Craig E. Lefanowicz & John R. Robinson, 2007. "Capital Gains Taxes and Acquisition Activity: Evidence of the Lock†in Effect," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 315-344, June.
  20. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
  21. Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," ZEW Discussion Papers 16-007, ZEW - Leibniz Centre for European Economic Research.
  22. Chan, K. Hung & He, Miao & Mo, Phyllis Lai Lan & Zhang, Weiyin, 2024. "Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(3).
  23. Jinwook Lee & András Prékopa, 2015. "Decision-making from a risk assessment perspective for Corporate Mergers and Acquisitions," Computational Management Science, Springer, vol. 12(2), pages 243-266, April.
  24. Jie (Jack) He & Tingting Liu & Jeffry Netter & Tao Shu, 2020. "Expectation Management in Mergers and Acquisitions," Management Science, INFORMS, vol. 66(3), pages 1205-1226, March.
  25. Tzu‐Lin Chang & Hsiao‐Wen Wang & Keng‐Pei Lin & Hsin‐Yu Chen, 2022. "R&D performance and international diversification: Evidence from an emerging market," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(7), pages 3176-3197, October.
  26. Cen, Ling & Maydew, Edward L. & Zhang, Liandong & Zuo, Luo, 2017. "Customer–supplier relationships and corporate tax avoidance," Journal of Financial Economics, Elsevier, vol. 123(2), pages 377-394.
  27. Blouin, Jennifer L. & Fich, Eliezer M. & Rice, Edward M. & Tran, Anh L., 2021. "Corporate tax cuts, merger activity, and shareholder wealth," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  28. Harald J. Amberger & Leslie Robinson, 2024. "The initial effect of U.S. tax reform on foreign acquisitions," Review of Accounting Studies, Springer, vol. 29(2), pages 996-1038, June.
  29. HAMZA Taher & SGHAIER Adnène & THRAYA Mohamed Firas, 2016. "How Do Takeovers Create Synergies? Evidence From France," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 11(1), pages 54-72, April.
  30. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
  31. Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2003. "Capital Gains Taxes and Equity Trading: Empirical Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 41(4), pages 611-651, September.
  32. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  33. Amin Mawani, 2007. "Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context," Multinational Finance Journal, Multinational Finance Journal, vol. 11(1-2), pages 77-96, March-Jun.
  34. Maydew, Edward L., 2001. "Empirical tax research in accounting: A discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 389-403, September.
  35. Müller, Jens & Weinrich, Arndt, 2020. "Tax knowledge diffusion via strategic alliances," arqus Discussion Papers in Quantitative Tax Research 253, arqus - Arbeitskreis Quantitative Steuerlehre.
  36. Bhagat, Sanjai & Klasa, Sandy & Litov, Lubomir P., 2014. "The Use of Escrow Contracts in Acquisition Agreements," Working Papers 13-19, University of Pennsylvania, Wharton School, Weiss Center.
  37. Groh, Alexander P. & Henseleit, Christoph, 2009. "The valuation of tax shields induced by asset step-ups in corporate acquisitions," IESE Research Papers D/785, IESE Business School.
  38. Kasznik, Ron & Aboody, David & Williams, Michael, 2000. "Purchase versus Pooling in Stock-for-Stock Acquisitions: Why Do Firms Care?," Research Papers 1614, Stanford University, Graduate School of Business.
  39. Yicheng Wang & Brian Wright, 2024. "Tax-strategy-related words, firm’s ability, and tax avoidance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 685-713, December.
  40. Douglas A. Shackelford, 2000. "Stock Market Reaction to Capital Gains Tax Changes: Empirical Evidence from the 1997 and 1998 Tax Acts," NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 67-92, National Bureau of Economic Research, Inc.
  41. Richard J. Rendleman, Jr. & Douglas A. Shackelford, 2003. "Diversification and the Taxation of Capital Gains and Losses," NBER Working Papers 9674, National Bureau of Economic Research, Inc.
  42. William M. Cready & Thomas J. Lopez & Craig A. Sisneros & Shane R. Stinson, 2023. "Empirical implications of incorrect special item tax rate assumptions," Review of Accounting Studies, Springer, vol. 28(2), pages 958-1002, June.
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