Cross-border M&A and goodwill impairment losses: some preliminary evidence

Andrea Lionzo; Cristina Florio; Silvano Corbella

Cross-border M&A and goodwill impairment losses: some preliminary evidence

Andrea Lionzo, Cristina Florio, Silvano Corbella

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This study investigates the relationship existing between cross-border M&A and impairment losses (IL) subsequently recognized against goodwill as an accounting measure of M&A failure. The study contributes to the literature on M&A failures providing preliminary evidence on companies more involved in cross-border M&A being more subject to goodwill IL. The study also contributes to accounting literature as it builds a preliminary bridge between managerial strategic decisions on M&A and their effects on companies performance measured by a value relevant income component (i.e., goodwill IL).

Original language	English
Title of host publication	8th Annual Conference of the EuroMed Academy of Business - Innovation, Entrepreneurship and Sustainable Value Chain in a Dynamic Environment
Editors	Yaakov Weber, Evangelos Tsoukatos Demetris Vrontis
Pages	2535-2537
Number of pages	3
Publication status	Published - 2015

Keywords

M&A failure
cross-border M&A
financial crisis
goodwill impairment

Cite this

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title = "Cross-border M&A and goodwill impairment losses: some preliminary evidence",

abstract = "This study investigates the relationship existing between cross-border M&A and impairment losses (IL) subsequently recognized against goodwill as an accounting measure of M&A failure. The study contributes to the literature on M&A failures providing preliminary evidence on companies more involved in cross-border M&A being more subject to goodwill IL. The study also contributes to accounting literature as it builds a preliminary bridge between managerial strategic decisions on M&A and their effects on companies performance measured by a value relevant income component (i.e., goodwill IL).",

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Cross-border M&A and goodwill impairment losses: some preliminary evidence. / Lionzo, Andrea; Florio, Cristina; Corbella, Silvano.

8th Annual Conference of the EuroMed Academy of Business - Innovation, Entrepreneurship and Sustainable Value Chain in a Dynamic Environment. ed. / Yaakov Weber, Evangelos Tsoukatos Demetris Vrontis. 2015. p. 2535-2537.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

TY - CHAP

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AU - Lionzo, Andrea

AU - Florio, Cristina

AU - Corbella, Silvano

PY - 2015

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AB - This study investigates the relationship existing between cross-border M&A and impairment losses (IL) subsequently recognized against goodwill as an accounting measure of M&A failure. The study contributes to the literature on M&A failures providing preliminary evidence on companies more involved in cross-border M&A being more subject to goodwill IL. The study also contributes to accounting literature as it builds a preliminary bridge between managerial strategic decisions on M&A and their effects on companies performance measured by a value relevant income component (i.e., goodwill IL).

KW - M&A failure

KW - cross-border M&A

KW - financial crisis

KW - goodwill impairment

KW - M&A failure

KW - cross-border M&A

KW - financial crisis

KW - goodwill impairment

UR - http://hdl.handle.net/10807/98246

M3 - Chapter

SN - 978-9963-711-37-6

SP - 2535

EP - 2537

BT - 8th Annual Conference of the EuroMed Academy of Business - Innovation, Entrepreneurship and Sustainable Value Chain in a Dynamic Environment

A2 - Demetris Vrontis, Yaakov Weber, Evangelos Tsoukatos

ER -

Cross-border M&A and goodwill impairment losses: some preliminary evidence

Abstract

Keywords

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