...Bikram Jit Singh Mann; Reena Kohli Purpose This paper seeks to compare target shareholders' wealth gains in domestic and cross‐border acquisitions in India. Two existing schools of thought namely, the industrial organizational theory and bid‐specific factors theory have been compared to identify...

.... Findings In general, the stock‐market reaction is favorable for companies moving their head office. Moreover, stockholders react most positively to the managerial interest reason for such a shift. Nevertheless, the cost/consolidation reason and to some extent even when no reason is given shareholders...

..., Spain. 115 Financial reporting Consolidation Accounting standards Shareholders Income Resource management © Emerald Group Publishing Limited 2006 ...