Handbook of Empirical Corporate Finance SET

Subject Index

A

abnormal returns 396

absolute priority rule 255, 277

accounting returns 514–515

acquisition of majority interest (AM) 302

acquisition of partial interest (AP) 302

acquisition of remaining interest (AR) 302

acquisitions  See mergers and acquisitions

adverse selection 151–154

after-personal-tax value 63

after-tax payoffs 547

after-tax returns 14

after-tax risk-adjusted returns 12, 14

agency costs 34, 65

agency issues 444–445, 460–461, 463

agency relationships 26–36

agency theory 154–155

aggregate federal flow of funds data 161

aggregate takeover activity 297

all-cash method, takeovers 322

Allen, Bernardo, and Welch model 41–42

all-stock, behavioral arguments for 331–332

alternative minimum tax (AMT) system 86

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