Capital gains taxes and acquisition activity: Evidence of the lock-in effect

Contemporary Accounting Research

Volumn 24, Issue 2, 2007, Pages 315-344

  Ayers, Benjamin C ^a   Lefanowicz, Craig E ^b   Robinson, John R ^c  

^a UNIVERSITY OF GEORGIA   (United States)

^b UNIVERSITY OF VIRGINIA   (United States)

^c UNIVERSITY OF TEXAS AT AUSTIN   (United States)

Author keywords

Capital gains taxes; Lock in effect; Mergers and acquisitions

Indexed keywords

EID: 34547795695     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1506/1717-5042-0880-4P73     Document Type: Article

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