Cash Holdings and Acquirer Announcement Returns

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School of Business | Bachelor's thesis

Date

2024

Major/Subject

Mcode

Degree programme

Rahoitus

Language

en

Pages

28

Series

Abstract

This study examines how cash holdings of publicly listed Nordic companies affect acquisition returns, based on 1175 deals made between 2010 and 2023. By first estimating the optimal cash holdings and acquisition expectations of Nordic firms, this study finds a negative relationship between cash holdings and announcement returns, but only for unexpected acquirers with constrained investment opportunities. Conversely, unexpected cash-rich acquirers with good investment opportunities have positive announcement returns. Overall, this study provides new evidence of agency problems in Nordic countries, supporting prior literature.

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Thesis advisor

Huber, Christoph

Keywords

mergers and acquisitions, announcement returns, agency problem, cash holdings

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