This study examine the relationship between digital finance and enterprise mergers and
acquisitions. The study finds that:(1) Digital finance can significantly increase the probability …

Contests, as economic, political, and social interactions, can stimulate high levels of effort,
but they can also lead to inefficient expenditure of effort (overbidding), resulting in the …

Antitrust laws mandate regulatory review of mergers and acquisitions (M&A) when the book
value of the acquired assets exceeds a specified threshold. However, these policies …

This study breaks through the homogeneity of mergers and acquisitions (M&A) and the
dyadic relationship between the acquirer and the target firm. We consider the network …

We examine the effect of high-quality information technology (IT) on management's capital
investment decisions. Evaluating capital investment decisions with contemporary investment …

This study investigates whether the existence of goodwill influences firms to remove
subsidiaries from consolidation to reduce the pressure from potential impairment loss. Using …

The past performance and the capital structure of the companies that are involved in
mergers and acquisition (M&As) are considered into the analysis of the circular causality …

The subsequent measurement of goodwill in mergers and acquisitions has been
controversial for a long time in academia and practice. This article attempts to propose a …

Goodwill has been a controversial issue in China since 2007 when the new accounting
standards changed the subsequent measurement of goodwill from periodic amortization to …

We develop a measure of merger and acquisition (M&A) quality using accounting theory.
This measure, implied return-on-equity improvement (IRI), quantifies the minimum …