Synergy and Goodwill Controlling: Empirical Evidence on Determinants and Acquisition Performance - Couverture rigide

Peters, Daniela

Couverture rigide

ISBN 10 : 3631782403 ISBN 13 : 9783631782408

Editeur : Peter Lang AG, 2019

Synopsis

As most acquisitions destroy shareholder value, this study examines the effect of synergy and goodwill controlling on acquisition success. Based on a sample of German, Austrian, and Swiss acquirer companies, a descriptive analysis presents design options for the M&A organization and related controlling tasks. Empirical analyses identify various determinants of synergy and goodwill controlling and reveal that acquisitions positively impact financial success in the short term and accounting-based success in the medium term. The results also indicate that synergy and goodwill controlling influence internal and external measures of acquisition success in different ways. Thus, the findings do not only entail implications for acquirers but also for investors, standard setters, and academics.

A propos du livre

À propos de l'auteur

Daniela Peters studied Business Administration at the University of Münster (Germany) and at Monash University in Melbourne (Australia). She worked as a research assistant for the Chair of International Accounting at the University of Münster.

Détails de l'édition

• Éditeur: Peter Lang AG
• Date d'édition: 2019
• Langue: anglais
• ISBN 10: 3631782403
• ISBN 13: 9783631782408
• Reliure: Relié
• Nombre de pages: 332
• Coordonnées du fabricant: r.boehm-korff@peterlang.com; r.boehm-korff@peterlang.com; ; Gontardstraße 11; Berlin; 10178; Allemagne