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March 6, 2026Journal of Accounting in Emerging Economies

Revisiting M&A performance in emerging market: the influence of new determinants (2008–2018)

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Authors

HMHicham MeghouarSISoukaina El Idrissi

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Overview

Investigates post-M&A performance in Moroccan acquirers, highlighting the impact of new economic determinants.

Key Points

  • This research aims to explore how new economic factors like Gross Value Added and Capital Expenditures affect the post-M&A performance of Moroccan acquirers.
  • Analyzed data from a panel of 122 Moroccan acquirers from 2008 to 2018.
  • Collected financial and governance data from company reports and public filings.
  • Utilized Operating Cash Flow as a proxy for post-M&A performance.
  • Employed Ordinary Least Squares regressions for analysis.
  • Conducted various parametric and non-parametric tests for robustness.
  • Identified a decline in long-run performance of Moroccan acquirers post-M&A.
  • Found negative effects of Capital Expenditures and cross-border characteristics on performance.
  • Noted positive influences from Gross Value Added, ownership concentration, governance, and firm size.
  • Confirmed sensitivity of performance outcomes to metrics and firm-specific characteristics.

Cite This Study

Meghouar et al. (2026) studied this question.

synapsesocial.com/papers/69aa7066531e4c4a9ff5a206https://doi.org/10.1108/jaee-07-2025-0349
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