Note: Page numbers followed by f indicate figures, t indicate tables, and b indicate boxes.


Abbott Laboratories Inc. 378b, 380f
Abnormal financial returns 23, 360
Absolute priority rule 480
Accelerating growth 497
Acceleration clause 354–355
Accountability, business alliance 421
Accountants 19
Accounting 297
acquisition  See Acquisition, accounting
discrepancy red flags 237b
divestitures 450
equity carve-outs 454
form, amount, and timing of payment, effect on 299
for inventory 270
recapitalization 346–347
spin-offs 452
tracking stock 458
Acquired assets, and liabilities guidelines for valuing 345b
Acquirers 50, 287–288, 302
Arbs 22
balance sheet, asset purchases 402–403, 403t
cross-border acquirers 13
domestic cash flows 505–507

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