Management And Accounting Web

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

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.

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. (JSTOR link).

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).

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. (JSTOR link).

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).

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. (JSTOR link).

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. (JSTOR link).

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.

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. (JSTOR link).

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.

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

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.

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

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.

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. (JSTOR link).

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

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. (JSTOR link).

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. (JSTOR link).

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

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.

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. (JSTOR link).

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.

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

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, 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.

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.

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. (JSTOR link).

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

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

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. (JSTOR link).

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. (JSTOR link).

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.

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. (JSTOR link).

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

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. (JSTOR link).

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. (JSTOR link).

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.

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. (JSTOR link).

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.

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. (JSTOR link).

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

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

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, 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.

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. (JSTOR link).

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.

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.

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. (JSTOR link).

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. (JSTOR link).

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

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. (JSTOR link).

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.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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

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.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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.

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

Higgins, A. 1906. The advantage of bank combination. Journal of Accountancy (January): 194-204.

Hitt, M. A., R. E. Hoskisson, R. D. Ireland and J. S. Harrison. 1991. Effects of acquisitions on R&D inputs and outputs. The Academy of Management Journal 34(3): 693-706. (JSTOR link).

Hoskisson, R. E., R. A. Johnson, D. D. Moesel. 1994. Corporate divestiture intensity in restructuring firms: Effects of governance, strategy, and performance. The Academy of Management Journal 37(5): 1207-1251. (JSTOR link).

Hover, E. T. 1971. Practical details of acquisitions. Management Accounting (June): 33-36.

Hoyle, J. B., T. Schaefer and T. Doupnik. 2010. Advanced Accounting, 10th Edition. McGraw-Hill/Irwin.

Hoyle, J. B., T. Schaefer and T. Doupnik. 2010. Fundamentals of Advanced Accounting, 4th Edition. McGraw-Hill/Irwin.

Ivancevich, S. H. and A. Zarakoohi. 2000. An exploratory analysis of the 1989 accounting firm megamergers. Accounting Horizons (December): 389-401.

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84. (JSTOR link).

Jones, J. and S. Iacobelli. 2012. Superior Construction Inc.: An assessment of risks and controls as part of a post-acquisition engagement. Journal of Accounting Education 30(2): 173-193.

Kale, P., H. Singh and A. P. Raman. 2009. Don't integrate your acquisitions, partner with them. Harvard Business Review (December): 109-115.

Kanter, R. M. 2009. Mergers that stick. Harvard Business Review (October): 121-125.

Kapoor, R. and K. Lim. 2007. The impact of acquisitions on the productivity of inventors at semiconductor firms: A synthesis of knowledge-based and incentive-based perspectives. The Academy of Management Journal 50(5): 1133-1155. (JSTOR link).

Karl, P. A. III. 2008. Twenty questions answered in the acquisition or disposition of a business. The CPA Journal (March): 56-62.

Keil, T. and T. Laamanen. 2011. When rivals merge. Think before you follow suit. Harvard Business Review (December): 25-27.

Kesner, I. F., D. L. Shapiro and A. Sharma. 1994. Brokering mergers: An agency theory perspective on the role of representatives. The Academy of Management Journal 37(3): 703-721. (JSTOR link).

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

King, A. M. 2002. Accounting for customer relationships in mergers and acquisitions. Strategic Finance (February): 36-40.

King, A. M. and N. Kelly. 2000. Merger accounting magic may disappear. Strategic Finance (January): 39-43.

Knechel, W. R. and C. L. McDonald. 1989. Accounting for income taxes related to assets acquired in a purchase business combination. Accounting Horizons (September): 44-52.

Knight, R. A. and L. G. Knight. 1989. Have recent tax acts provided a level playing field for corporate mergers and acquisitions? Accounting Horizons (September): 28-37.

Kosnik, R. D. 1990. Effects of board demography and directors' incentives on corporate greenmail decisions. The Academy of Management Journal 33(1): 129-150. (JSTOR link).

Krallinger, J. C. 1998. Make your next acquisition successful. Management Accounting (September): 16-18, 20-21. (Finding and correcting fatal flaws that can torpedo a potential merger).

Kraten, M. 2008. Sixty questions to address before expanding a business practice. The CPA Journal (January): 58-62.

Kravet, T. D. 2014. Accounting conservatism and managerial risk-taking: Corporate acquisitions. Journal of Accounting and Economics (April-May): 218-240.

Kreissl, L. J. and D. Pulliam. 2015. Tax matters: Merger of family businesses results in gift tax. Journal of Accountancy (February): 70-71.

Kroger, F. and M. Tram. 2000. After the Merger. Financial Times Prentice-Hall.

Krotman, M. T. 2009. Determining the multiple for buyouts of retiring partners in external sales or mergers. The CPA Journal (November): 58-60.

Kullman, E. 2012. DuPont's CEO on executing a complex cross-border acquisition. Harvard Business Review (July/August): 43-46.

Kumar, N. 2009. How emerging giants are rewriting the rules of M&A. Harvard Business Review (May): 115-121.

Lax, D. A. and J. K. Sebenius. 2003. 3-D negotiation: Playing the whole game. Harvard Business Review (November): 64-74. (Three dimensions of negotiation: Tactics, deal design, and setup).

Lax, D. A. and J. K. Sebenius. 2012. Deal making 2.0: A guide to complex negotiations. Harvard Business Review (November): 92-100.

Learned, E. P. 1930. Mergers in the cotton industry. Harvard Business Review (July): 501-512.

Levinsohn, A. 2002. Capturing elusive value in M&A. Strategic Finance (May): 36-40.

Lewellen, W., C. Loderer and A. Rosenfeld. 1985. Merger decisions and executive stock ownership in acquiring firms. Journal of Accounting and Economics (April): 209-231.

Li, Z. and D. Sun. 2012. Acquisition and disclosure of operational information. Decision Sciences 43(3): 459-487.

Lítvak, J., K. Mathíeu, G. W. Kennedy, L. Overcash and E. Parker. 2010. The CPA's role in quantifying post-acquisition dispute damages. Journal of Accountancy (March): 38-44.

Louis, H. and A. X. Sun. 2016. Abnormal accruals and managerial intent: Evidence from the timing of merger announcements and completions. Contemporary Accounting Research 33(3): 1101-1135.

Lovallo, D., P. Viguerie, R. Uhlaner and J. Horn. 2007. Deals without delusions. Harvard Business Review (December): 92-99. (Mergers & acquisitions).

Lubatkin, M. and H. M. O'Neill. 1987. Merger strategies and capital market risk. The Academy of Management Journal 30(4): 665-684. (JSTOR link).

Lubniewski, R., G. Richards and K. Wydra. 2016. Beware of disappearing revenue in an acquisition: Buying a technology company? Be careful - an accounting rule might dramatically reduce your company's revenue in periods after the acquisition. Journal of Accountancy (April): 28-31.

Luypaert, M. and T. Van Caneghem. 2014. Can auditors mitigate information asymmetry in M &As? An empirical analysis of the method of payment in Belgian transactions. Auditing: A Journal of Practice & Theory 33(1): 57-91.

Lybrand, Ross Bros. & Montgomery. 1966. The story of a merger. Management Accounting (July): 59-61.

Maher, C. L. 1965. Corporate acquisition - Tax accounting consequences. N.A.A. Bulletin (March): 50-54.

Mankins, M. C., D. Harding and R. Weddigen. 2008. How the best divest. Harvard Business Review (October): 92-99.

Mao, J. and M. Ettredge. 2016. Internal control deficiency disclosures among Chinese reverse merger firms. Abacus 52(3): 441-472.

Marks, M. L., P. Mirvis and R. Ashkenas. 2017. Surviving M&A. Harvard Business Review (March/April): 145-149.

Martin, R. L. 2016. M&A: The one thing you need to get right. Harvard Business Review (June): 42-48.

Maupin, R. J. and W. A. Label. 1987. Profiting from a management buyout. Management Accounting (April): 32-34.

McDougall, F. M. 1974. Factors influencing the outcome of take-over offers. Abacus 10(2): 111-123.

McDougall, F. M. and R. H. Chenhall. 1975. Shareholders and share exchange takeover offers. Abacus 11(2): 122-135.

Mcinchols, M. F. and S. R. Stubben. 2015. The effect of target-firm accounting quality on valuation in acquisitions. Review of Accounting Studies 20(1): 110-140.

Meeks, G. and J. G. Buckland. 2001. The loser's curse: Accounting for the transaction costs of takeover and the distortion of takeover motives. Abacus 37(3): 389-400.

Meeks, G. and J. G. Meeks. 2009. Self-fulfilling prophecies of failure: The endogenous balance sheets of distressed companies. Abacus 45(1): 22-43.

Mercer, Z. C. 2011. Buy-sell agreements: Business owners benefit from planning ahead. The CPA Journal (June): 62-67. ("Buy-sell agreements govern how ownership will change hands if and when something significant, often called a trigger event, happens to one or more of the owners.").

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