The Effect Of Cultural Similarity On Mergers And Acquisitions: Evidence From Corporate Social Responsibility
Abstract
We study the effect of corporate cultural similarity on merger decisions and outcomes. Using the similarity in firms' corporate social responsibility characteristics to proxy for cultural similarity, we find that culturally similar firms are more likely to merge. Moreover, these mergers are associated with greater synergies, superior long-run operating performance, and fewer write-offs of goodwill. Our evidence is consistent with the notion that cultural similarity eases post-deal integration. Our results contribute to the literature on the determinants of merger success, provide new evidence on the impact of corporate culture, and offer a new approach to defining firms' cultural similarity.
Publication Date
10-1-2018
Publication Title
Journal of Financial and Quantitative Analysis
Volume
53
Issue
5
Number of Pages
1995-2039
Document Type
Article
Personal Identifier
scopus
DOI Link
https://doi.org/10.1017/S0022109018000716
Copyright Status
Unknown
Socpus ID
85050553956 (Scopus)
Source API URL
https://api.elsevier.com/content/abstract/scopus_id/85050553956
STARS Citation
Bereskin, Fred; Byun, Seong K.; Officer, Micah S.; and Oh, Jong Min, "The Effect Of Cultural Similarity On Mergers And Acquisitions: Evidence From Corporate Social Responsibility" (2018). Scopus Export 2015-2019. 9593.
https://stars.library.ucf.edu/scopus2015/9593