Honors College Theses
Publication Date
4-30-2015
Major
Accounting (BBA)
Document Type and Release Option
Thesis (open access)
Faculty Mentor
Dr. Allissa Lee
Abstract
With the large number of bank mergers occurring from 1990 to 2007, it is useful to know why acquirers chose to merge with these targeted entities. This research analyzes the income characteristics of targets and acquirers for this period to determine any indicators that distinguish an acquirer’s income structure from a target’s. To do this, income statement items from these banking entities are examined using factors such as size, serial or nonserial classification, and (for the targets only) public or private status. The research concludes that acquirers and targets indeed attain different income, cost, and efficiency characteristics.
Recommended Citation
Simpson, Stephanie S., "An Exploration of Income Characteristics: Analyzing Targets and Acquirers in Banking Mergers and Acquisitions" (2015). Honors College Theses. 125.
https://digitalcommons.georgiasouthern.edu/honors-theses/125
