Pricing target NOLs in mergers and acquisitions from the participating firms' perspective

Wei-Chih Chiang; William Stammerjohan; Ted D. Englebrecht

doi:10.1016/j.adiac.2014.04.003

Pricing target NOLs in mergers and acquisitions from the participating firms' perspective

Wei-Chih Chiang
, William Stammerjohan
, Ted D. Englebrecht

School of Accountancy

University of Houston–Victoria
Louisiana Tech University

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	32-42
Number of pages	11
Journal	Advances in Accounting
Volume	30
Issue number	1
DOIs	https://doi.org/10.1016/j.adiac.2014.04.003
State	Published - Jun 2014

ASJC Scopus Subject Areas

Accounting
Finance

Keywords

M&A
Section382
Target NOLs
Tax reform act of 1986

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title = "Pricing target NOLs in mergers and acquisitions from the participating firms' perspective",

keywords = "M\&A, Section382, Target NOLs, Tax reform act of 1986",

author = "Wei-Chih Chiang and William Stammerjohan and Englebrecht, \{Ted D.\}",

year = "2014",

month = jun,

doi = "10.1016/j.adiac.2014.04.003",

language = "English",

volume = "30",

pages = "32--42",

journal = "Advances in Accounting",

issn = "0882-6110",

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T1 - Pricing target NOLs in mergers and acquisitions from the participating firms' perspective

AU - Chiang, Wei-Chih

AU - Stammerjohan, William

AU - Englebrecht, Ted D.

PY - 2014/6

Y1 - 2014/6

KW - M&A

KW - Section382

KW - Target NOLs

KW - Tax reform act of 1986

U2 - 10.1016/j.adiac.2014.04.003

DO - 10.1016/j.adiac.2014.04.003

M3 - Article

SN - 0882-6110

VL - 30

SP - 32

EP - 42

JO - Advances in Accounting

JF - Advances in Accounting

IS - 1

ER -

Pricing target NOLs in mergers and acquisitions from the participating firms' perspective

ASJC Scopus Subject Areas

Keywords

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