Beyond friendly acquisitions: the case of REITs

Review of Quantitative Finance and Accounting - Tập 44 - Trang 139-159 - 2013
Chiuling Lu1, Tzujui Mao2, Yang-pin Shen2
1Department of International Business, College of Management, National Taiwan University, Taipei City, Taiwan
2College of Management, Yuan Ze University, Chung-Li, Taiwan

Tóm tắt

Unlike operating companies, acquisitions between Real Estate Investment Trusts (REITs) are friendly and acquirers have been previously found to experience positive announcement effects. This study looks beyond stock response and long term performance and finds that overconfidence motivates REIT managers to acquire other firms or assets within the industry. We find that larger, more profitable, and less transparent REITs with fewer growth opportunities are more likely to become acquirers. We further find that top managers tend to personally buy more shares prior to the acquisition announcement and then sell more shares afterward. Our empirical evidence lends support to the hubris hypothesis.

Tài liệu tham khảo

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