For example, pushdown accounting is required if an acquiree becomes substantially wholly owned by a group of investors who act together and are able to control the form of ownership of the investee.
The SEC staff encourages but generally does not require pushdown accounting when an not require pushdown accounting when an acquiree has publicly held debt or preferred stock.
Part of the fair value of the acquiree is attributable to in-process research and development cost (IPR&D).
and the acquiree
says, 'This is who bought us, right?
5) We assume that golden parachutes are equally available to the top management team of all acquirees in our sample.
4) Specifically, we examine how competing pressures created by cultural difference between the acquirer and acquiree, and the value of TMT as a resource to the acquirer, influence TMT turnover in the post acquisition period.
1992, Hambrick/Canella 1993, Krug/Hegarty 1997, Lubatkin/Scheiweger/Weber 1999, Walsh 1988), hostility of the acquisition (Barmash 1971, Ravenscraft 1987, Scherer 1986), poor pre-acquisition performance (Walsh/Ellwood 1991), and acquirers' need to establish control over the acquiree (Fama/Jensen 1983).
Thus, the acquirer and the acquiree can benefit from each others' strengths and specific competencies.
In the 'turn-around' cases typical of acquisitions in eastern Europe, it can well be argued that learning is the central aspect rather than integration: at least in the initial phases of east-west post-acquisition management it may well be more important to transform the east European acquiree than to integrate it into its new western parent organization.
While these individuals from both sides can represent all types of organizational roles and hierarchical levels, the focus of this paper is on learning by senior managers in key positions: western expatriate managers or so-called 'fly-ins' (supervising or managing the acquiree from their home office) as well as top central east European managers in the acquired company.
The acquirer is the entity that obtains control of the acquiree.
The acquisition date is the date on which the acquirer obtains control of the acquiree (paragraph 3(c) of FASB Statement No.