Mergers and Acquisitions Research in Finance and Accounting: Past, Present, and Future

European Financial Management, Vol. 29, pp. 1464–1504, 2023

63 Pages Posted: 11 Jan 2023 Last revised: 3 Nov 2023

See all articles by Douglas J. Cumming

Douglas J. Cumming

Florida Atlantic University; Birmingham Business School; European Corporate Governance Institute (ECGI)

Varun Jindal

Indian Institute of Management (IIMB), Bangalore

Satish Kumar

Indian Institute of Management Nagpur

Nitesh Pandey

Amrita School of Business; Malaviya National Institute of Technology

Date Written: January 11, 2023

Abstract

This study presents analysis of publication patterns and major themes research on mergers and acquisitions in finance and accounting. We find that takeovers as mechanisms of governance, drivers of mergers, mechanisms of mergers, bank mergers, cross-border mergers, shareholder wealth effects of mergers and related events, and the role of financial experts and ownership structure form major themes of research in the finance area, while in accounting area major themes are corporate governance and accounting outcomes, predicting takeovers and their outcomes, valuation, financial reporting and takeover decisions, and financial reporting and performance.

Keywords: Bibliometric Analysis; Market for Corporate Control, Mergers and Acquisitions; Review

JEL Classification: G34; G38

Suggested Citation

Cumming, Douglas J. and Jindal, Varun and Kumar, Satish and Pandey, Nitesh, Mergers and Acquisitions Research in Finance and Accounting: Past, Present, and Future (January 11, 2023). European Financial Management, Vol. 29, pp. 1464–1504, 2023, Available at SSRN: https://ssrn.com/abstract=4322087 or http://dx.doi.org/10.2139/ssrn.4322087

Douglas J. Cumming

Florida Atlantic University ( email )

777 Glades Rd
Boca Raton, FL 33431
United States

HOME PAGE: http://sites.google.com/view/douglascumming/bio?authuser=0

Birmingham Business School ( email )

Edgbaston Park Road
Birmingham, B15 2TY
United Kingdom

European Corporate Governance Institute (ECGI) ( email )

c/o the Royal Academies of Belgium
Rue Ducale 1 Hertogsstraat
1000 Brussels
Belgium

HOME PAGE: http://https://ecgi.global/users/douglas-cumming

Varun Jindal

Indian Institute of Management (IIMB), Bangalore ( email )

Bannerghatta Road
Bangalore, Karnataka 560076
India

Satish Kumar (Contact Author)

Indian Institute of Management Nagpur ( email )

IIM Nagpur
Mihan
Nagpur, MA
India

Nitesh Pandey

Amrita School of Business ( email )

Coimbatore, Tamil Nadu 641112
India

Malaviya National Institute of Technology ( email )

India

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