@misc{9224058,
  abstract     = {{Purpose: This study examines whether differences between the accounting regimes IFRS and K3 are associated with Swedish firms’ choice of ownership share in corporate acquisitions and with the holding period of acquired companies.
Theory: The study is grounded in Positive Accounting Theory, complemented by debt covenant hypothesis, accounting conservatism, agency theory and institutional theory.
Method: The study is conducted as a quantitative archival analysis based on secondary data from S&P Capital IQ Pro and annual reports. The empirical analysis includes multiple linear regression and multinomial logistic regression.
Results: The results indicate that accounting regime is not statistically significantly associated with the average holding period of acquired firms. Furthermore, accounting regime is associated with the choice of ownership share in certain model specifications.
Conclusion: The findings suggest that accounting regime does not influence the average investment horizon but may be associated with how ownership and control are structured in corporate acquisitions. The study contributes by highlighting accounting regimes as institutional factors in firms’ strategic decision-making.}},
  author       = {{Andersson, Emil and Magnusson, Daniel and Alakhras, Mawia}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Publika och privata företags förvärvsbeteende - En empirisk studie av svenska företags samband mellan redovisningsregimer och förvärvsbeteende.}},
  year         = {{2026}},
}