Browsing Accounting and Finance by Subject "accounting"
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How do tax and accounting policies affect cross-border mergers and acquisitions?
(University of Waterloo, 2007-09-21)Using a large sample of mergers and acquisitions from 27 countries over a 16-year period, I investigate how differences in tax and financial reporting policies affect the premium and structure of cross-border mergers and ... -
Tax Incentives in Corporate Acquisitions
(University of Waterloo, 2021-09-30)In this dissertation, I examine tax incentives in corporate acquisitions. Reported tax losses or net operating losses (NOLs) under the United States (U.S.) income tax law have grown considerably in recent years. Yet, there ...