Mergers, Acquisitions, and Other Restructuring Activities, 6th Edition

Index

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

A

Abandon options, 312–313, 313b

Abbot Labs, 246t

ABN Amro, 416, 437

Abnormal returns, 565–566, 565t, 715g

Accountability, in business alliances, 546

Accountants, in M&A transactions, 28

Accounting

in deal structuring, 180

discrepancy red flags, 328b

pro forma, 328–329

purchase, 466, 469–474, 470t

recapitalization, 474, See also Generally accepted accounting principles

Accounting considerations, 450

balance sheet, 469–473

cash flow, 474

divestitures, 586

financial reporting, 466–469

form, amount, and timing of payment and, 414–415

income statement, 474

international standards, 474

purchase impact on ...