Mergers and acquisitions research in finance and accounting: Past, present, and future

被引:34
|
作者
Cumming, Douglas [1 ,2 ,7 ]
Jindal, Varun [3 ]
Kumar, Satish [4 ,5 ]
Pandey, Nitesh [6 ]
机构
[1] Florida Atlantic Univ, Coll Business, Boca Raton, FL USA
[2] Univ Birmingham, Birmingham Business Sch, Birmingham, England
[3] Indian Inst Management Bangalore, Finance & Accounting Area, Bengaluru, India
[4] Malaviya Natl Inst Technol, Dept Management Studies, Jaipur, India
[5] Sunway Univ, Sunway Business Sch, Subang Jaya, Selangor, Malaysia
[6] Amrita Sch Business, Amrita Vishwa Vidyapeetham, Coimbatore, Tamil Nadu, India
[7] Florida Atlantic Univ, Coll Business, Boca Raton, FL 33431 USA
关键词
bibliometric analysis; market for corporate control; mergers and acquisitions; review; CROSS-BORDER MERGERS; CORPORATE GOVERNANCE; SHAREHOLDER WEALTH; INVESTMENT BANKING; FIRM PERFORMANCE; TERMINATION FEES; TAKEOVER; MARKET; PRIVATE; GAINS;
D O I
10.1111/eufm.12417
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study presents an analysis of publication patterns and major themes in research on mergers and acquisitions in finance and accounting. We find that takeovers as mechanisms of governance, drivers of mergers, mechanisms of mergers, bank mergers, cross-border mergers, shareholder wealth effects of mergers and related events, and the role of financial experts and ownership structure form major themes of research in the finance area, while in accounting area major themes are corporate governance and accounting outcomes, predicting takeovers and their outcomes, valuation, financial reporting and takeover decisions, and financial reporting and performance.
引用
收藏
页码:1464 / 1504
页数:41
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