Mergers: Theory and Evidence
The following sections are included:
Introduction
Overview of Mergers
Classification of Business Combinations
Classification by Corporate Structure
Classification by Economic Relationship
Methods of Business Combination
Merger Accounting and Tax Effects
Tax Implications
Accounting Treatment of Business Combinations
Economic Theories and Evidence
Economic Theories
Market Power
Financial Theories and Evidence
Diversification and Debt Capacity
Integration and Summary
Problem Set
Appendix 15.A. Effects of Divestiture on Firm Valuation
References for Chapter 15