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ACCT Mergers and Acquisitions: Accounting, Regulatory, and Governance Issues

Business Law: Mergers & Acquisitions

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ACCT 332

Mergers and Acquisitions: Accounting, Regulatory, and Governance Issues

Graduate School of Business

Recommended for route(s):

[ Transactional ] Business Law: Mergers & Acquisitions

Why it is relevant for ...

[ Transactional ] as a Relevant Course outside SLS for those interested in Accounting : ++ { HIGHLY RELEVANT } ++ M&A lawyers need to understand a range of financial and economic issues, such as the tax and financial reporting consequences of a merger. This course considers accounting, tax and regulatory issues as well as the corporate governance issues related to a transfer of "control."

General course Description:

This course covers various financial and economic issues related to mergers and acquisitions. For example, we review the financial reporting implications of business combinations (e.g., consolidation, the "acquisition" method), and income tax treatments of M&A transactions (e.g., taxable vs. non-taxable deals). We also examine corporate governance issues related to firms' decision to acquire or be acquired, the M&A regulatory environment (e.g., anti-trust), and other factors that can potentially shape the structure of M&A transactions. In covering these and other related issues, we will discuss both the theory and practice of mergers and acquisitions. To provide some specific context we will analyze specific M&A deals (e.g., the mergers of HP/Compaq, UpJohn/Pharmacia, and AOL/Time Warner; Oracle's hostlie takeover of PeopleSoft; and many more). In discussing these cases, we will examine the situation faced by the company, the issues surrounding the transaction, including the financial reporting implications, and focus on the managerial incentives and the judgment applied. We will also discuss some of the important strategies that underlay a successful negotiation. We will also review some of the related literatures in accounting, economic, and finance, to gain broader perspectives and insights into the financial issues associated with M&A transactions. Class time comprises mini lectures that introduce some of the more technical concepts, case discussions, and guest speakers who will offer additional perspectives on the subject matters. The course is co-taught by Ron Kasznik (GSB) and Safra Catz (Oracle Corporation). Ms. Catz is President of Oracle and a member of its Board of Directors. She has led Oracle through more than 50 acquisitions in recent years (including PeopleSoft, Siebel, BEA, and Sun Microsystems). Prior to joining Oracle in 1999, Ms. Catz was Managing Director at Donaldson, Lufkin & Jenrette, a global investment bank (now part of CSFB). Ms. Catz also serves on the board of directors for HSBC Holdings plc since 2008.

Course Style: A Substantive course teaches the law, theory, and policy in a particular area of law

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