Mergers and Acquisitions: Strategy, Valuation and Integration



During the last couple of decades or so, mergers and acquisitions (M&As) have assumed great importance. Giant corporations and big multinational enterprises (MNEs) are constantly on the lookout for acquiring big or small companies to increase their wealth and become even bigger global giants. It is in this context that a comprehensive book on M & As such as the one authored by Professor Kamal Ghosh Ray becomes so significant.

This well-balanced and well-researched text is a harmonious blend of theoretical concepts and practical aspects on mergers and acquisitions. The book begins with an analysis of the causes of and strategic approaches to M & As. Then it goes on to give a detailed discussion on the valuation aspects—valuing the enterprise, business, brands, goodwill, HR and customer relationships, valuing synergy, valuing of private sector companies and family business besides dealing with business valuation standards in USA and India. Finally, the book concludes with a comprehensive coverage of accounting for the legal aspects of and integration in mergers and acquisitions. The text is profusely illustrated with examples, tables and case studies.

Intended as a text for PG students of management, this book would also be of immense value to students of chartered accountancy, cost accountancy and company secretaryship. In addition, it would appeal to a broad spectrum of professionals ranging from strategic planners, CFOs, CEOs, COOs, financial analysts, bankers, venture capitalists, to portfolio managers and entrepreneurs. Finally, the book would be treasured by anyone who is interested in Mergers and Acquisitions—an increasingly topical subject.

Table of Contents:

  1. Foreword • Preface • Acknowledgements
  2. The Causes of Mergers and Acquisitions
  3. Strategic Approaches to Mergers and Acquisitions
  4. Corporate Valuation: Concepts and Principles
  5. Corporate Valuation: Techniques and Structuring Swap Ratio
  6. Valuing the Intangibles: Brands, Goodwill, Human Resources and Customer Relationships
  7. Business Valuation Standards in North America
  8. Business Valuation Standards in India: An Initiative by the Government
  9. Errors and Anomalies in DCF Model of Company Valuation
  10. Valuing Synergy and Pricing Acquisitions
  11. Valuation Disputes: Court Cases
  12. Corporate Valuation for Disinvestments and Privatisation
  13. Valuations of Private Company and Family Business
  14. Methods of Payment for Mergers and Acquisitions
  15. Leveraged Buyout
  16. Accounting for Mergers and Acquisitions
  17. Due Diligence: The Purchase Investigation
  18. Legal Aspects of Mergers and Acquisitions
  19. Integration in Mergers and Acquisitions
  20. Case Studies on Mergers and Acquisitions
  21. Glossary • Name Index • Subject Index

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