Differential Market Reaction to Pooling and Purchase Methods.
使用更精细的累计平均残差法，重新检验了免税合并样本中不同会计方法的市场反应，并考虑了非合并相关的资本资产定价模型及合并后间接现金流影响。
Abstract Reexamines the impact of merger accounting method by using a sample of tax-free mergers drawn from a different time period and using more refined cumulative average residual methodology. Nonmerger-related capital asset pricing model; Postmerger indirect cash-flow impacts.