Synergy and Goodwill Controlling

Table Of Contents

• Cover
• Title
• Copyright
• About the author
• About the book
• This eBook can be cited
• Contents
• Contents overview
• List of abbreviations
• List of symbols
• List of figures
• List of tables
• 1 Introduction
• 1.1 Motivation and research objectives
• 1.2 Outline of the study
• 1.3 Scientific positioning
• 2 Conceptual basis
• 2.1 Value-based management of acquisitions
• 2.1.1 Acquisitions
• 2.1.1.1 Definition
• 2.1.1.2 Acquisition process
• 2.1.1.3 Acquisition motives
• 2.1.1.4 Acquisition success
• 2.1.2 Value-based management and acquisition controlling
• 2.2 Key factors of acquisition success
• 2.2.1 Synergies
• 2.2.1.1 Terms and definitions
• 2.2.1.2 Classification and measurement
• 2.2.1.3 Contribution to acquisition success
• 2.2.2 Goodwill
• 2.2.2.1 Top-down vs. bottom-up definition
• 2.2.2.2 Recognition and measurement
• 2.2.2.3 Contribution to acquisition success
• 2.3 Summary
• 3 State of research
• 3.1 Specification of the field of research
• 3.2 Research on M&A performance
• 3.3 Research on synergy consequences
• 3.4 Research on goodwill consequences
• 3.5 Summary and research gap
• 4 Conceptual framework and hypotheses development
• 4.1 Theoretical foundation
• 4.2 Specification of the conceptual framework
• 4.2.1 Synergy controlling
• 4.2.2 Goodwill controlling
• 4.2.3 Summary
• 4.3 Hypotheses development
• 5 Empirical analysis
• 5.1 Research design
• 5.1.1 Survey research
• 5.1.2 Questionnaire design and administration
• 5.1.2.1 Sample
• 5.1.2.2 Designing the questionnaire
• 5.1.2.3 Data collection procedure
• 5.1.2.4 Response rates
• 5.1.2.5 Data quality
• 5.1.3 Construct measurement and operationalization
• 5.1.4 Data analysis
• 5.1.4.1 Descriptive analyses
• 5.1.4.2 Explicative analyses
• 5.1.4.2.1 Regression analysis
• 5.1.4.2.2 Event study analysis
• 5.2 Results
• 5.2.1 Sample characteristics
• 5.2.2 Synergy and goodwill controlling design options
• 5.2.2.1 Descriptive statistics
• 5.2.2.1.1 M&A organization
• 5.2.2.1.2 Synergy controlling
• 5.2.2.1.3 Goodwill controlling
• 5.2.2.1.4 Determinants
• 5.2.2.2 Explicative analyses of determinants
• 5.2.2.2.1 Bivariate correlation analyses
• 5.2.2.2.2 Multivariate regression analyses
• 5.2.2.2.3 Robustness tests
• 5.2.2.2.4 Summary
• 5.2.3 Effect of design options on acquisition success
• 5.2.3.1 Descriptive statistics
• 5.2.3.2 Explicative analyses of acquisition success
• 5.2.3.2.1 Event study analyses
• 5.2.3.2.2 Bivariate correlation analyses
• 5.2.3.2.3 Multivariate regression analyses
• 5.2.3.2.4 Robustness tests
• 5.3 Discussion
• 5.3.1 Goodwill and synergy controlling design options
• 5.3.2 Effect of design options on acquisition success
• 5.3.3 Consequences for a value-based management of acquisitions
• 6 Conclusion
• 6.1 Main findings and implications
• 6.2 Limitations and future research
• Appendix
• References
• List of cited laws and standards
• Series index