...Jodi M. Henley ABSTRACT Although determinants of cross-border merger and acquisitions (M&As) have received substantial attention in the literature, research examining the effect of tax system characteristics on cross-border M&As is more limited. Cross-border M&As have substantial tax...

... examine such issues by investigating the association between the disclosures offered in mergers and acquisitions (M&A) and multiple determinants incidental to the M&A itself. Referring to the unique Italian setting, which shows high discretion and potential sensitivity toward disclosure, we...