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dc.contributor.authorFløttum, Fredrik Svith
dc.contributor.authorBråthen, William Bay
dc.date.accessioned2022-12-20T14:08:17Z
dc.date.available2022-12-20T14:08:17Z
dc.date.issued2022
dc.identifier.urihttps://hdl.handle.net/11250/3038895
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2022en_US
dc.description.abstractWith our master thesis, we wanted to examine what effect formal management control systems have on acquisition outcomes. To generalise these systems, we used ISO 9001 certification as a proxy, which allowed us to quantify the data for management control systems. We examined the effects for two scenarios, when the target company is certified and when the acquiror is certified. The metrics we used to measure the effects were, change in net income, change in revenue, and change in COGS-to-revenue ratio. We used an average of the results from the three fiscal years before and after the acquisition to calculate these metrics. To test our hypotheses, we used different variations of propensity scores matching models and a nearest neighbour matching model. The results indicate that the effect of the certification is more significant when the acquiror is certified rather than the target. For companies that certified companies acquire, the results indicate a positive increase for all relevant metrics.en_US
dc.language.isoengen_US
dc.publisherHandelshøyskolen BIen_US
dc.subjectaccounting business controlen_US
dc.titleThe Effect of Management Control Systems on Acquisition Outcomes: An Empirical Study of Scandinavian Companiesen_US
dc.typeMaster thesisen_US


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