Course Description

Prerequisites: MGT 45 or ECON/MGT 4 and MGT 5

MGT148 Mergers and Acquisitions (4).

This course focuses on the use of financial accounting to express the economic realities of complex organizations as well as the deal structures and transactions that shape the design of these organizations. To this end, we will examine the accounting, economic, and regulatory aspects of a variety of different change-of-control transactions. We will pay particular attention to how the regulatory and institutional environment affects deal structure. We will also discuss the role of institutional investors—including activists and hedge funds—in influencing corporate reporting and governance policies.