Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging Economies

Cross-border mergers and acquisitions (CBMA), as an internationalization strategy, have been used by firms from emerging economies to attain competitive advantage at a global level. However, little attention has been paid to capital structure decisions in CBMA, carried out by firms in these economie...

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Main Authors: Akanksha Jain, Smita Kashiramka, Sonali Jain
Format: Article
Language:English
Published: Pompea College of Business 2025-05-01
Series:American Business Review
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Online Access:https://digitalcommons.newhaven.edu/americanbusinessreview/vol28/iss1/2/
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author Akanksha Jain
Smita Kashiramka,
Sonali Jain
author_facet Akanksha Jain
Smita Kashiramka,
Sonali Jain
author_sort Akanksha Jain
collection DOAJ
description Cross-border mergers and acquisitions (CBMA), as an internationalization strategy, have been used by firms from emerging economies to attain competitive advantage at a global level. However, little attention has been paid to capital structure decisions in CBMA, carried out by firms in these economies. The study disentangles this relationship between the acquirer’s capital structure and the financing method used during the course of mergers and acquisitions (M&A) in an international setting. It is a novel attempt to examine the moderating effect of acquirer size on the relationship between leverage and financing method in the acquisition offer. The study utilizes 1817 cross-border deals undertaken by 20 emerging economies from 2009 to 2021. The key findings suggest that highly leveraged acquirers are more likely to have stock in their offer as compared to the cash component. Contrary to expectations, size and liquidity have a negative effect on the choice of financing. Further, a disaggregated analysis examines the impact of the financial system of the acquirer country and the development status of the target country on the method of payment. The implications of the capital structure and payment choices are abundant for various stakeholders -policymakers, managers, and the board of directors involved in CBMA.
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spelling doaj-art-2e4302aa5a5c4dee991fbfae8b80fffb2025-08-20T03:21:31ZengPompea College of BusinessAmerican Business Review0743-23482689-88102025-05-0128133310.37625/abr.28.1.3-33Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging EconomiesAkanksha Jain0Smita Kashiramka,1Sonali Jain2Indian Institute of Technology Delhi (IIT Delhi), New Delhi, IndiaIndian Institute of Technology Delhi (IIT Delhi), New Delhi, IndiaIndian Institute of Technology Delhi (IIT Delhi), New Delhi, IndiaCross-border mergers and acquisitions (CBMA), as an internationalization strategy, have been used by firms from emerging economies to attain competitive advantage at a global level. However, little attention has been paid to capital structure decisions in CBMA, carried out by firms in these economies. The study disentangles this relationship between the acquirer’s capital structure and the financing method used during the course of mergers and acquisitions (M&A) in an international setting. It is a novel attempt to examine the moderating effect of acquirer size on the relationship between leverage and financing method in the acquisition offer. The study utilizes 1817 cross-border deals undertaken by 20 emerging economies from 2009 to 2021. The key findings suggest that highly leveraged acquirers are more likely to have stock in their offer as compared to the cash component. Contrary to expectations, size and liquidity have a negative effect on the choice of financing. Further, a disaggregated analysis examines the impact of the financial system of the acquirer country and the development status of the target country on the method of payment. The implications of the capital structure and payment choices are abundant for various stakeholders -policymakers, managers, and the board of directors involved in CBMA.https://digitalcommons.newhaven.edu/americanbusinessreview/vol28/iss1/2/cross-border mergers and acquisitionsleveragemethod of financingemerging economies
spellingShingle Akanksha Jain
Smita Kashiramka,
Sonali Jain
Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging Economies
American Business Review
cross-border mergers and acquisitions
leverage
method of financing
emerging economies
title Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging Economies
title_full Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging Economies
title_fullStr Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging Economies
title_full_unstemmed Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging Economies
title_short Does Leverage Impact the Choice of Financing in Cross-Border Mergers and Acquisitions? Evidence from Emerging Economies
title_sort does leverage impact the choice of financing in cross border mergers and acquisitions evidence from emerging economies
topic cross-border mergers and acquisitions
leverage
method of financing
emerging economies
url https://digitalcommons.newhaven.edu/americanbusinessreview/vol28/iss1/2/
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AT smitakashiramka doesleverageimpactthechoiceoffinancingincrossbordermergersandacquisitionsevidencefromemergingeconomies
AT sonalijain doesleverageimpactthechoiceoffinancingincrossbordermergersandacquisitionsevidencefromemergingeconomies