Publication Type

Journal Article

Version

acceptedVersion

Publication Date

6-2018

Abstract

Organizational capital is the accumulation and use of private information to enhance economic efficiency for a firm. Theory has argued that organizational capital is typically embodied in employees and the organizational structure, and is hard to transfer across organizations. In this paper, we study whether organizational capital is transferable across firms via mergers. The evidence shows that acquirers gain more from acquiring firms with higher organizational capital and acquirers are also willing to pay a higher premium for higher organizational capital targets. The evidence suggests that acquiring higher organizational capital targets creates synergies which are shared between acquirers and targets.

Keywords

Abnormal returns, Mergers and acquisitions, Organizational capital, Synergy

Discipline

Finance and Financial Management | Organizational Behavior and Theory

Research Areas

Finance

Publication

Finance Research Letters

Volume

25

First Page

30

Last Page

35

ISSN

1544-6123

Identifier

10.1016/j.frl.2017.10.004

Publisher

Elsevier

Copyright Owner and License

Authors

Additional URL

https://doi.org./10.1016/j.frl.2017.10.004

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