Artigo Revisado por pares

An analysis of value destruction in AT&T's acquisition of NCR

1995; Elsevier BV; Volume: 39; Issue: 2-3 Linguagem: Inglês

10.1016/0304-405x(95)00831-x

ISSN

1879-2774

Autores

Thomas Z. Lys, Linda Vincent,

Tópico(s)

Corporate Finance and Governance

Resumo

AT&T's $7.5 billion acquisition of NCR decreased the wealth of AT&T shareholders by between $3.9 billion and $6.5 billion and resulted in negative synergies of $1.3 to $3.0 billion. We find that AT&T paid a documented $50 million and possibly as much as $500 million to satisfy pooling accounting, thus boosting EPS by roughly 17% but leaving cash flows unchanged. We conclude that AT&T's decision to acquire NCR in what the market perceived as a value-destroying transaction was related at least in part to the 1984 consent decree with the Department of Justice that led to the break-up of AT&T.

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