We hypothesize that prior evidence of target shareholder capital gains tax liabilities affecting acquisition features is driven by the tax liabilities of the target firm CEO. To test this, we estim...

中文翻译：

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CEO税收对收购结构和价值的影响

我们假设目标股东资本利得税负影响收购特征的先前证据是由目标公司首席执行官的税负驱动的。为了测试这一点，我们估计...