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Assessing Corporate Governance in M&As
Author(s) -
Shapiro David M.
Publication year - 2014
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.22017
Subject(s) - corporate governance , business , point (geometry) , accounting , resource (disambiguation) , human resources , economics , law and economics , finance , management , computer network , computer science , geometry , mathematics
This article considers how to assess whether the leadership of a merger and acquisition (M&A) target includes essential human resource from the acquirer's point of view. After all, M&A should be seen for what it is: a primarily privately controlled reordering of economic, financial, and human resources that occasionally leaves significant disruption in its wake. M&A needs to consider more than accounting and financial issues, thus becoming more professionalized, broader minded, and less exploitative and parochial.