The impact of Cross-border M&As on CSR activities of the Acquiring firms: International Evidence on French Firms
Abstract/Description
This study examines the impact of cross-border mergers and acquisitions on the CSR activities of the French acquiring firms using panel data from 235 French acquiring firms from 2000 to 2022, employing a generalized method of moment (GMM) technique. We also used a Sargan & Hansen test for instrument validity and the AR test for second-order autocorrelation. Both tests give support to the model. We found that cross-border mergers and acquisitions significantly positively impact the CSR practices of the acquiring firms in the French context.
Keywords
CSR, M&As
Track
Finance
Session Number/Theme
Finance - Session I
Start Date/Time
13-6-2025 4:10 PM
End Date/Time
13-6-2025 5:30 PM
Location
MCS – 3 AMAN CED Building
Recommended Citation
Khan, A. (2025). The impact of Cross-border M&As on CSR activities of the Acquiring firms: International Evidence on French Firms. IBA SBS 4th International Conference 2025. Retrieved from https://ir.iba.edu.pk/sbsic/2025/program/8
COinS
The impact of Cross-border M&As on CSR activities of the Acquiring firms: International Evidence on French Firms
MCS – 3 AMAN CED Building
This study examines the impact of cross-border mergers and acquisitions on the CSR activities of the French acquiring firms using panel data from 235 French acquiring firms from 2000 to 2022, employing a generalized method of moment (GMM) technique. We also used a Sargan & Hansen test for instrument validity and the AR test for second-order autocorrelation. Both tests give support to the model. We found that cross-border mergers and acquisitions significantly positively impact the CSR practices of the acquiring firms in the French context.
