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Keywords: M&A failure
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Journal Articles
Breaking deals, counting the cost: CSR shortfall and M&A deal failure in the mandatory CSR framework
Journal of Asian Business and Economic Studies (2026) 33 (2): 67–80.
Published: 29 May 2026
... deal failure likelihood, whereas it increases failure risk of publicly listed firms. Moreover, greater CSR asymmetry between acquirers and targets heightens the probability of deal abandonment, indicating that misaligned CSR orientations elevate the risk of M&A failure. Practical implications...
Includes: Supplementary data
