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Journal of Corporate Finance Vol. 17 No. 1 2011

Value, valuation, and the long-run performance of merged firms

Qingzhong Ma1; David A. Whidbee2; Athena Wei Zhang3

1 Cornell University · 2 Washington State University · 3 Ithaca College

Abstract

We propose an alternative measure of the long-term economic impact of mergers on firm value: post-acquisition changes in intrinsic value. Consistent with the literature on post-acquisition returns, the intrinsic value of merged firms decreases on average in the three years following deal completion, especially for firms with high initial intrinsic values. The loss of intrinsic value is driven primarily by decreases in expected earnings. Finally, using return decompositions, we find evidence that the poor post-acquisition stock returns documented in other studies can be attributed primarily to lost intrinsic value rather than changes in valuation levels.

DOI
10.1016/j.jcorpfin.2010.07.001
Volume
17
Issue
1
Pages
1-17
Language
en
Sources
bibtex:phds-export.bib openalex crossref

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