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The importance of cash holdings for acquiring companies in mergers and acquisitions

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Detalhes bibliográficos
Resumo:Cash holdings can be an important vehicle for firms to undertake value increasing investment opportunities, but also a source of agency costs. Using a sample of Mergers and Acquisitions of bidders from several countries: Germany, France, UK and US, between 1990 and 2015, I find a positive relation between excess cash and M&A activity. The results also suggest that smaller firms, with higher investment opportunities and riskier cash-flows tend to hold more cash. Additionally, I do not find any short-term significant stock market reaction to cash-rich bidder acquisitions, despite abnormal declines in post-merger operating performance. Finally, cash-rich firms use their cash rather than stock to finance these investment decisions.
Autores principais:Castanho, João Bento Ramos
Assunto:Cash Holding M&As Payment method Announcement returns Operating performance Agency costs Participações em dinheiro Fusões e aquisições Método de pagamento Retorno de anúncios Desempenho operacional Custos de agência Ciências Sociais::Economia e Gestão
Ano:2017
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade do Minho
Idioma:inglês
Origem:RepositóriUM - Universidade do Minho
Descrição
Resumo:Cash holdings can be an important vehicle for firms to undertake value increasing investment opportunities, but also a source of agency costs. Using a sample of Mergers and Acquisitions of bidders from several countries: Germany, France, UK and US, between 1990 and 2015, I find a positive relation between excess cash and M&A activity. The results also suggest that smaller firms, with higher investment opportunities and riskier cash-flows tend to hold more cash. Additionally, I do not find any short-term significant stock market reaction to cash-rich bidder acquisitions, despite abnormal declines in post-merger operating performance. Finally, cash-rich firms use their cash rather than stock to finance these investment decisions.