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Record W2804233776 · doi:10.7939/r38926

Application of performance measures to mergers and acquisitions

2009· article· en· W2804233776 on OpenAlexaboutno aff
Anna Evstafyeva

Bibliographic record

VenueUniversity of Alberta Library · 2009
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsnot available
Fundersnot available
KeywordsMergers and acquisitionsBusinessFinance

Abstract

fetched live from OpenAlex

The main part of this thesis was devoted to applying performance measures in the analysis of mergers and acquisitions. Performance measures take into account the profitability of a company and the risk associated to that company.To analyze potential post-merger synergies one can combine the pre-merger financial results of two companies and calculate the value of an applicable performance measure. If the value exceeds that of the bidder by itself the merger is said to generate positive synergies. The thesis demonstrates how the calculations can be performed as well as advantages and disadvantages of various performance measures. Most performance measures involve company's returns. It was shown that only quarterly return is a reliable source of information about company's performance. To deal with quarterly data annualization method for all applicable ratios was developed. Several examples were created to demonstrate advantages and disadvantages of annualized applicable performance measures. Three real-world examples of recent acquisitions in Canada and USA were given and analyzed .

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.030
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.009
Threshold uncertainty score0.029

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0050.030
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0090.009
Science and technology studies0.0010.002
Scholarly communication0.0030.002
Open science0.0010.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.015
GPT teacher head0.211
Teacher spread0.197 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2009
Admission routes1
Has abstractyes

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