Internet Appendix to: Overbidding in Mergers and Acquisitions: An Accounting Perspective

Abstract

This Internet Appendix (IA) contains three sections: The first section provides variable definitions (Section IA1), the second section outlines the development and estimation of the overbidding measure, as well as reports summary statistics and estimation results (Section IA2), and the third and final section provides a reference list (Section IA3).

The full-text version "Overbidding in Mergers and Acquisitions: An Accounting Perspective" is available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3044158.

Keywords: overbidding; mergers and acquisitions; SFAS No. 141; SFAS No. 142

JEL Classification: G34, M41