%0 Conference Proceedings %T Merger & acquisition motives and outcome assessment %+ Birmingham Business School %+ Laboratoire de Recherche Magellan %A Hassan, Ibne %A Ghauri, Pervez %A Mayrhofer, Ulrike %< avec comité de lecture %B 42nd EIBA (European International Business Academy) Conference %C Vienna, Austria %8 2016-12-02 %D 2016 %K Mergers & acquisitions %K motives %K performance criteria %K outcome assessment %K process research. %Z Humanities and Social Sciences/Business administrationConference papers %X Research on M&A outcome often focuses on tangible financial results and the reaction of stock markets. This research attempts to provide a more accurate assessment of M&A performance by linking tangible as well as intangible M&A motives to outcome assessment. The theoretical framework is based on evaluation theory. The authors analyze four case-studies of international M&As conducted by European companies. The findings indicate that M&A outcome can be more accurately measured by aligning it with the motives defined by the acquiring firms. They suggest that M&A outcome assessment should be considered as a process covering both pre-merger and post-merger stages. This study makes a theoretical contribution and augments evaluation theory by connecting M&A motives and M&A performance assessment and treat it as a process evaluation. %G English %L hal-01515651 %U https://hal-univ-lyon3.archives-ouvertes.fr/hal-01515651 %~ SHS %~ UNIV-LYON3 %~ MAGELLAN %~ UDL