... in cash‐financed acquisitions target companies are under‐valued relative to the average firm's valuation. © Emerald Group Publishing Limited 2013 Acquisitions and mergers Assets valuation Returns Equity capital Mergers Acquisitions Valuation Behavioural theory Neoclassical theory...

... Publishing Limited 2007 Stock markets Financial management Assets valuation Accounting standard setters have had difficulties in setting standards to account for transfers of financial assets in which the transferor has some continuing involvement with either the assets...