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An inconsistency in SEC disclosure requirements? The case of the "insignificant" private target

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  • Rodrigues, Usha
  • Stegemoller, Mike

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  • Rodrigues, Usha & Stegemoller, Mike, 2007. "An inconsistency in SEC disclosure requirements? The case of the "insignificant" private target," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 251-269, June.
  • Handle: RePEc:eee:corfin:v:13:y:2007:i:2-3:p:251-269
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    6. Fama, Eugene F. & French, Kenneth R., 1997. "Industry costs of equity," Journal of Financial Economics, Elsevier, vol. 43(2), pages 153-193, February.
    7. Mulherin, J. Harold & Boone, Audra L., 2000. "Comparing acquisitions and divestitures," Journal of Corporate Finance, Elsevier, vol. 6(2), pages 117-139, July.
    8. Gregor Andrade & Mark Mitchell & Erik Stafford, 2001. "New Evidence and Perspectives on Mergers," Journal of Economic Perspectives, American Economic Association, vol. 15(2), pages 103-120, Spring.
    9. Moeller, Sara B. & Schlingemann, Frederik P. & Stulz, Rene M., 2004. "Firm size and the gains from acquisitions," Journal of Financial Economics, Elsevier, vol. 73(2), pages 201-228, August.
    10. Tim Loughran & Jay Ritter, 2004. "Why Has IPO Underpricing Changed Over Time?," Financial Management, Financial Management Association, vol. 33(3), Fall.
    11. Travlos, Nickolaos G, 1987. "Corporate Takeover Bids, Methods of Payment, and Bidding Firms' Stock Returns," Journal of Finance, American Finance Association, vol. 42(4), pages 943-963, September.
    12. repec:bla:jfinan:v:53:y:1998:i:2:p:773-784 is not listed on IDEAS
    13. Kathleen Fuller & Jeffry Netter & Mike Stegemoller, 2002. "What Do Returns to Acquiring Firms Tell Us? Evidence from Firms That Make Many Acquisitions," Journal of Finance, American Finance Association, vol. 57(4), pages 1763-1793, August.
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    Cited by:

    1. Cooney, John W. & Moeller, Thomas & Stegemoller, Mike, 2009. "The underpricing of private targets," Journal of Financial Economics, Elsevier, vol. 93(1), pages 51-66, July.
    2. Bethel, Jennifer E. & Hu, Gang & Wang, Qinghai, 2009. "The market for shareholder voting rights around mergers and acquisitions: Evidence from institutional daily trading and voting," Journal of Corporate Finance, Elsevier, vol. 15(1), pages 129-145, February.
    3. Mason, Paul & Stegemoller, Mike, 2022. "The importance of target information in the acquisition of privately held firms," Journal of Corporate Finance, Elsevier, vol. 77(C).
    4. Lian, Qin & Wang, Qiming, 2012. "Acquisition valuations of withdrawn IPOs: When IPO plans turn into mergers," Journal of Banking & Finance, Elsevier, vol. 36(5), pages 1424-1436.
    5. Chaplinsky, Susan & Gupta-Mukherjee, Swasti, 2016. "Investment risk allocation and the venture capital exit market: Evidence from early stage investing," Journal of Banking & Finance, Elsevier, vol. 73(C), pages 38-54.
    6. Etienne Farvaque & Catherine Refait-Alexandre & Dhafer Saïdane, 2011. "Corporate disclosure: A review of its (direct and indirect) benefits and costs," International Economics, CEPII research center, issue 128, pages 5-31.
    7. Anup Agrawal & Tommy Cooper & Qin Lian & Qiming Wang, 2013. "Common Advisers in Mergers and Acquisitions: Determinants and Consequences," Journal of Law and Economics, University of Chicago Press, vol. 56(3), pages 691-740.
    8. Benson, David & Ziedonis, Rosemarie H., 2010. "Corporate venture capital and the returns to acquiring portfolio companies," Journal of Financial Economics, Elsevier, vol. 98(3), pages 478-499, December.
    9. Madura, Jeff & Susnjara, Jurica, 2013. "The appeal of private targets in international acquisitions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 24(C), pages 198-222.
    10. Manapol Ekkayokkaya & Phil Holmes & Krishna Paudyal, 2009. "Limited Information and the Sustainability of Unlisted‐Target Acquirers' Returns," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1201-1227, November.
    11. Annette B. Poulsen & Mike Stegemoller, 2008. "Moving from Private to Public Ownership: Selling Out to Public Firms versus Initial Public Offerings," Financial Management, Financial Management Association International, vol. 37(1), pages 81-101, March.
    12. Smith, Janet Kiholm, 2007. "Evaluating the boundaries of SEC regulation," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 189-194, June.
    13. Bayar, Onur & Das, Sougata & Kesici, Emre, 2021. "Heterogeneity in the information content of 8-K disclosures about private targets: Acquirer size and target significance," Global Finance Journal, Elsevier, vol. 48(C).

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