A moderated-mediation model of cultural distance in values and norms, M&A type, and M&A performance.

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2024-06-27
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en
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The impact of culture has been a topic of interest in mergers & acquisition (M&A) research. Cultural distance has been found to have effects on various business decisions in the process of moving a firm abroad. This dissertation broadens the topic by analysing the remarkably under-researched decision of M&A type, i.e. the extent to which the M&A’s operations relate to the parent company’s, and how this influences the relationship of culture on the M&A performance. Transaction cost theory is used to argue for a negative effect of cultural differences on M&A survival that are mitigated by the choice of a more related M&A type. Moreover, the field is further broadened by analysing the moderation effects of the relatively recently popularised normative framework of culture. By including tightness-looseness in social norms, the relevance of including both differences in values and norms in cultural difference research is investigated. These effects are analysed in a moderated mediation model by using a panel data set consisting of Dutch M&A ventures spanning fifty years. Moderation and mediation effects are analysed using standardised linear regressions and logistic regressions. The findings reveal that while cultural distance does lead to firms choosing a more related variably type, there is mixed support on M&A type meaningfully mediating the relationship between cultural distance and M&A performance. Furthermore, though adding both cultural variables in the model lead to a negative interaction effect, both were significant with larger effect sizes than the interaction effect, showing that they play distinct roles in M&A research.
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Faculteit der Managementwetenschappen