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Journal of Accounting and Economics Vol. 66 No. 2-3 2018

Discussion: Financing acquisitions with earnouts

Isil Erel

The Ohio State University

Abstract

“Financing Acquisitions with Earnouts” by Thomas Bates, Jordan Neyland, and Yolanda Wang broadly focuses on an important topic: how firms finance their acquisitions. Specifically, authors study the role of earnout agreements in financing acquisitions and show that they could be substantial both for financially constrained firms and at times when external capital is more expensive. My discussion focuses on the economic significance of the results presented, questioning the importance of earnouts in the world of M&As and discussing the role of financing synergies in general.

DOI
10.1016/j.jacceco.2018.08.003
Volume
66
Issue
2-3
Pages
396-398
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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