메뉴 건너뛰기




Volumn 36, Issue 2, 1998, Pages 279-298

The Effect of Taxes on the Structure of Corporate Acquisitions

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0032271683     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491478     Document Type: Article
Times cited : (71)

References (28)
  • 1
    • 84977733861 scopus 로고
    • Corporate Control and the Choice of Investment Financing: The Case of Corporate Acquisitions
    • June
    • AMIHUD, Y.; B. LEV; AND N. TRAVLOS. "Corporate Control and the Choice of Investment Financing: The Case of Corporate Acquisitions." Journal of Finance (June 1990): 603-16.
    • (1990) Journal of Finance , pp. 603-616
    • Amihud, Y.1    Lev, B.2    Travlos, N.3
  • 2
    • 0041339551 scopus 로고
    • The Impact of Taxation on Mergers and Acquisitions
    • edited by A. J. Auerbach. Chicago: University of Chicago Press
    • AUERBACH, A., AND D. REISHUS. "The Impact of Taxation on Mergers and Acquisitions." In Mergers and Acquisitions, edited by A. J. Auerbach. Chicago: University of Chicago Press, 1988.
    • (1988) Mergers and Acquisitions
    • Auerbach, A.1    Reishus, D.2
  • 4
    • 84977714983 scopus 로고
    • The Mode of Acquisition in Takeovers: Taxes and Asymmetric Information
    • June
    • BROWN, D., AND M. RYNGAERT. "The Mode of Acquisition in Takeovers: Taxes and Asymmetric Information." Journal of Finance (June 1991): 653-69.
    • (1991) Journal of Finance , pp. 653-669
    • Brown, D.1    Ryngaert, M.2
  • 6
    • 37649023213 scopus 로고
    • Optimal Capital Structure under Corporate and Personal Taxation
    • March
    • DEANGELO, H., AND R. MARSULIS. "Optimal Capital Structure under Corporate and Personal Taxation." Journal of Financial Economics (March 1980): 3-29.
    • (1980) Journal of Financial Economics , pp. 3-29
    • Deangelo, H.1    Marsulis, R.2
  • 9
    • 84977737676 scopus 로고
    • The Cross-Section of Expected Stock Returns
    • June
    • FAMA, E., AND K. FRENCH. "The Cross-Section of Expected Stock Returns." Journal of Finance (June 1992): 427-65.
    • (1992) Journal of Finance , pp. 427-465
    • Fama, E.1    French, K.2
  • 10
    • 0003270051 scopus 로고
    • Means of Payment in Takeovers: Results for the United Kingdom and the United States
    • edited by A. J. Auerbach. Chicago: University of Chicago Press
    • FRANKS, J.; R. HARRIS; AND C. MAYER. "Means of Payment in Takeovers: Results for the United Kingdom and the United States." In Corporate Takeovers, edited by A. J. Auerbach. Chicago: University of Chicago Press, 1988.
    • (1988) Corporate Takeovers
    • Franks, J.1    Harris, R.2    Mayer, C.3
  • 12
    • 1842645194 scopus 로고    scopus 로고
    • Proxies for the Marginal Tax Rate
    • October
    • _. "Proxies for the Marginal Tax Rate." Journal of Financial Economics (October 1996b): 187-221.
    • (1996) Journal of Financial Economics , pp. 187-221
  • 13
    • 38249023742 scopus 로고
    • Tax Attributes as Determinants of Shareholder Gains in Corporate Acquisitions
    • June
    • HAYN, C. "Tax Attributes as Determinants of Shareholder Gains in Corporate Acquisitions." Journal of Financial Economics (June 1989): 121-53.
    • (1989) Journal of Financial Economics , pp. 121-153
    • Hayn, C.1
  • 14
    • 84977728066 scopus 로고
    • Management Buyouts: Evidence on Taxes as a Source of Value
    • July
    • KAPLAN, S. "Management Buyouts: Evidence on Taxes as a Source of Value." Journal of Finance (July 1989): 611-32.
    • (1989) Journal of Finance , pp. 611-632
    • Kaplan, S.1
  • 15
    • 0006162145 scopus 로고
    • The Lock-In Effect of Capital Gains Taxes: Evidence from the RJR Nabisco Leveraged Buyout
    • June
    • LANDSMAN, W., AND D. SHACKELFORD. "The Lock-In Effect of Capital Gains Taxes: Evidence from the RJR Nabisco Leveraged Buyout." National Tax Journal (June 1995): 245-59.
    • (1995) National Tax Journal , pp. 245-259
    • Landsman, W.1    Shackelford, D.2
  • 16
    • 76649090844 scopus 로고
    • Do Taxes Affect Corporate Financing Decisions?
    • December
    • MACKIE-MASON, J. "Do Taxes Affect Corporate Financing Decisions?" Journal of Finance (December 1990): 1471-93.
    • (1990) Journal of Finance , pp. 1471-1493
    • Mackie-Mason, J.1
  • 17
    • 0010955731 scopus 로고    scopus 로고
    • The Method of Payment in Corporate Acquisitions, Investment Opportunities, and Management Ownership
    • September
    • MARTIN, K. "The Method of Payment in Corporate Acquisitions, Investment Opportunities, and Management Ownership." Journal of Finance (September 1996): 1227-46.
    • (1996) Journal of Finance , pp. 1227-1246
    • Martin, K.1
  • 18
    • 49449125071 scopus 로고
    • Determinants of Corporate Borrowing
    • November
    • MYERS, S. "Determinants of Corporate Borrowing." Journal of Financial Economics (November 1977): 147-75.
    • (1977) Journal of Financial Economics , pp. 147-175
    • Myers, S.1
  • 19
    • 48549110620 scopus 로고
    • Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have
    • June
    • MYERS, S., AND N. MAJLUF. "Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have." Journal of Financial Economics (June 1984): 187-221.
    • (1984) Journal of Financial Economics , pp. 187-221
    • Myers, S.1    Majluf, N.2
  • 21
    • 84993839747 scopus 로고
    • What Do We Know about Capital Structure? Some Evidence from International Data
    • December
    • RAJAN, R., AND L. ZINGALES. "What Do We Know about Capital Structure? Some Evidence from International Data." Journal of Finance (December 1995): 1421-60.
    • (1995) Journal of Finance , pp. 1421-1460
    • Rajan, R.1    Zingales, L.2
  • 22
    • 70349505303 scopus 로고
    • Effects of Management Buyouts on Corporate Interest and Depreciation Tax Deductions
    • October
    • SCHIPPER, K., AND A. SMITH. "Effects of Management Buyouts on Corporate Interest and Depreciation Tax Deductions." Journal of Law and Economies (October 1991): 295-41.
    • (1991) Journal of Law and Economies , pp. 295-341
    • Schipper, K.1    Smith, A.2
  • 24
    • 84924126032 scopus 로고
    • Bankruptcy, Secured Debt, and Optimal Capital Structure
    • March
    • SCOTT, J. "Bankruptcy, Secured Debt, and Optimal Capital Structure." Journal of Finance (March 1977): 1-19.
    • (1977) Journal of Finance , pp. 1-19
    • Scott, J.1
  • 25
    • 2342505938 scopus 로고
    • The Investment Opportunity Set and Corporate Financing, Dividend and Compensation Policies
    • December
    • SMITH, C., AND R. WATTS. "The Investment Opportunity Set and Corporate Financing, Dividend and Compensation Policies." Journal of Financial Economics (December 1992): 263-92.
    • (1992) Journal of Financial Economics , pp. 263-292
    • Smith, C.1    Watts, R.2
  • 26
    • 1842695549 scopus 로고
    • The Threat of a Merger Tax
    • July/August
    • "The Threat of a Merger Tax." Mergers and Acquisitions (July/August 1986): 19.
    • (1986) Mergers and Acquisitions , pp. 19
  • 27
    • 84977717653 scopus 로고
    • Corporate Takeover Bids, Method of Payment, and Bidding Firms' Stock Returns
    • September
    • TRAVLOS, N. "Corporate Takeover Bids, Method of Payment, and Bidding Firms' Stock Returns." Journal of Finance (September 1987): 943-63.
    • (1987) Journal of Finance , pp. 943-963
    • Travlos, N.1
  • 28
    • 84977714434 scopus 로고
    • Debt Financing and Tax Status: Tests of the Substitution Effect and the Tax Exhaustion Hypothesis Using Firms' Responses to the Economic Recovery Tax Act of 1981
    • September
    • TREZEVANT, R. "Debt Financing and Tax Status: Tests of the Substitution Effect and the Tax Exhaustion Hypothesis Using Firms' Responses to the Economic Recovery Tax Act of 1981." Journal of Finance (September 1992): 1557-68.
    • (1992) Journal of Finance , pp. 1557-1568
    • Trezevant, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.