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BIS and BAS sensitivities at different levels of personality description: A latent-variable approach with self- and informant-ratings

Vecchione, M., Ghezzi, V., Alessandri, G., Dentale, F. and Corr, P. J. ORCID: 0000-0002-7618-0058 (2020). BIS and BAS sensitivities at different levels of personality description: A latent-variable approach with self- and informant-ratings. Journal of Personality Assessment, doi: 10.1080/00223891.2020.1743709

Abstract

We study the impact of the Domestic Production Activities Deduction (DPAD) on mergers and acquisitions. DPAD reduces corporate tax rates on income from work or goods made in the US. Results indicate that the quantity and quality of acquisition bids by DPAD-advantaged firms conform to the predictions of the neoclassical theory of the firm and the theory of financial constraints. Specifically, bids, particularly those cash-financed, increase substantially in industries with large DPAD-related tax cuts and for firms with financial constraints. Moreover, DPAD improves acquisition quality where acquirers and targets are likely to generate incremental DPAD tax benefits through their merger.

Publication Type: Article
Additional Information: This is an Accepted Manuscript of an article published by Taylor & Francis in Journal of Personality Assessment on 3rd April 2020, available online: 10.1080/00223891.2020.1743709.
Publisher Keywords: Reinforcement Sensitivity Theory; Big Five; Metatraits; Plasticity and Stability; BIS/BAS
Subjects: B Philosophy. Psychology. Religion > BF Psychology
R Medicine > RC Internal medicine > RC0321 Neuroscience. Biological psychiatry. Neuropsychiatry
Departments: School of Arts & Social Sciences > Psychology
Date Deposited: 20 Feb 2020 11:48
URI: https://openaccess.city.ac.uk/id/eprint/23747
[img] Text - Accepted Version
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