The Effects of Mergers and Acquisitions on Company Performance

The aim of this dissertation is to identify the effects of mergers and acquisitions on company performance. Throughout the dissertation, the history and definition of M&As are briefly addressed. Then, based on the existing studies and researches, the accounting study approach is chosen to examin...

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Main Author: Ching, Jin Wei
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2013
Online Access:https://eprints.nottingham.ac.uk/26478/
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author Ching, Jin Wei
author_facet Ching, Jin Wei
author_sort Ching, Jin Wei
building Nottingham Research Data Repository
collection Online Access
description The aim of this dissertation is to identify the effects of mergers and acquisitions on company performance. Throughout the dissertation, the history and definition of M&As are briefly addressed. Then, based on the existing studies and researches, the accounting study approach is chosen to examine on the UK companies. 100 mergers and 100 non-mergers are selected randomly in order to carry out the pre- & post-mergers analysis, as well as mergers & non-mergers analysis. In terms of the regression models, the growth in net profit margin and return on assets are treated as the company performance measurements, while several independent variables which are industry, age, company size, stock performance, liquidity, leverage, and M&A status are identified and regressed. Various tests and analyses are then carried out in terms of the correlation coefficient analysis, variables analysis, difference test in profitability growth based on M&As status, and regression analysis. After that, the ‘real motives’ behind M&As activity and other plausible factors are addressed to explain the outcomes of the results. Along that, limitations of the study are elaborated. Based on the results and findings overall, it is found that mergers and acquisitions do not enhance company performance, moreover, there is significant deterioration in company performance as well as underperformance in comparison with companies that never get involved in merger and acquisition activities.
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spelling nottingham-264782017-10-19T13:27:44Z https://eprints.nottingham.ac.uk/26478/ The Effects of Mergers and Acquisitions on Company Performance Ching, Jin Wei The aim of this dissertation is to identify the effects of mergers and acquisitions on company performance. Throughout the dissertation, the history and definition of M&As are briefly addressed. Then, based on the existing studies and researches, the accounting study approach is chosen to examine on the UK companies. 100 mergers and 100 non-mergers are selected randomly in order to carry out the pre- & post-mergers analysis, as well as mergers & non-mergers analysis. In terms of the regression models, the growth in net profit margin and return on assets are treated as the company performance measurements, while several independent variables which are industry, age, company size, stock performance, liquidity, leverage, and M&A status are identified and regressed. Various tests and analyses are then carried out in terms of the correlation coefficient analysis, variables analysis, difference test in profitability growth based on M&As status, and regression analysis. After that, the ‘real motives’ behind M&As activity and other plausible factors are addressed to explain the outcomes of the results. Along that, limitations of the study are elaborated. Based on the results and findings overall, it is found that mergers and acquisitions do not enhance company performance, moreover, there is significant deterioration in company performance as well as underperformance in comparison with companies that never get involved in merger and acquisition activities. 2013-09 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/26478/1/Jin_Wei_Ching_-_Dissertation_MSc_Finance_%26_Investment.pdf Ching, Jin Wei (2013) The Effects of Mergers and Acquisitions on Company Performance. [Dissertation (University of Nottingham only)] (Unpublished)
spellingShingle Ching, Jin Wei
The Effects of Mergers and Acquisitions on Company Performance
title The Effects of Mergers and Acquisitions on Company Performance
title_full The Effects of Mergers and Acquisitions on Company Performance
title_fullStr The Effects of Mergers and Acquisitions on Company Performance
title_full_unstemmed The Effects of Mergers and Acquisitions on Company Performance
title_short The Effects of Mergers and Acquisitions on Company Performance
title_sort effects of mergers and acquisitions on company performance
url https://eprints.nottingham.ac.uk/26478/