Mergers, Acquisitions, and Other Restructuring Activities, 10th Edition

Index

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

A

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