Document Type

Article

Publication Date

2026

DOI

10.1111/irfi.70066

Publication Title

International Review of Finance

Volume

26

Issue

1

Pages

e70066

Abstract

We examine whether and how bidder complexity influences investor reactions to merger and acquisition (M&A) announcements. Using an established measure of complexity, we find a significant positive relationship between acquiring firm complexity and cumulative abnormal returns (CAR). This suggests that investors perceive more complex firms as capable and value-enhancing participants in M&A activities. The association is particularly strong for bidders with high operating risk, greater R&D intensity, and larger firm size. We also find that complex bidders tend to offer higher takeover premiums. Overall, our study contributes to the literature by demonstrating that bidder complexity is an important determinant of market reactions to M&A announcements.

Rights

© 2026 The Authors

This is an open access article under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

Original Publication Citation

Chowdhury, R., & Doukas, J. A. (2026). Does bidder complexity affect market reactions to M&A decisions? International Review of Finance, 26(1), Article e70066. https://doi.org/10.1111/irfi.70066

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