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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2016) 28 (1): 38–58.
Published: 01 February 2016
... shared the same industry, such a deal was classified as a related acquisition, and when the acquirer and the target belonged to unrelated industries, such a deal was classified as an unrelated acquisition. The market-based data such as market value of ordinary shares, market value of preference shares...
