Assessing M&A Valuation Precision in the United States: Pre- and Post-Merger Analysis of IT and Healthcare Firms Using Financial Ratios and OLS Regression

Dissertation Topic:

Valuation Accuracy in U.S. Mergers and Acquisitions: A Comparative Analysis of Pre- and Post-Merger Performance in the IT and Healthcare Sectors Using Financial Ratios and CAPM-Based OLS Models

Objective:

To assess whether M&A transactions lead to accurate pre-merger valuations by comparing financial performance before and after the deal. The study will analyze 20 publicly listed U.S.-based companies—10 from the IT sector and 10 from the Healthcare sector—using quantitative methods.

Key Requirements:

• Word Count: 13,500–16,500 (excluding appendices, references, and tables)

• Structure: Must follow Newcastle Business School’s official dissertation format, including:

Title page

Abstract (200–300 words)

Introduction

Literature Review

Methodology (including ethical considerations)

Findings

Analysis/Discussion

Conclusions and Recommendations

References (APA 7th Edition)

Appendices (reflective statement, data tables, etc.)

Methodology Details:

• Quantitative research using financial ratios and OLS regression analysis

• Use of CAPM-based variables such as alpha, beta, expected returns

• Inclusion of a constant term and dummy variables for sector

• Statistical testing (t-tests, regression significance, etc.) to test hypotheses

Hypotheses to be Tested:

1. Significant difference in financial performance between pre- and post-merger periods.

2. Post-merger valuation outcomes differ significantly between IT and Healthcare sectors.

3. Financial ratios and CAPM variables significantly explain post-merger valuation.

Data Requirements:

• U.S.-based and publicly listed companies

• Data from 2019–2024

• Sources: Bloomberg, Yahoo Finance, company reports, etc.

Expectations:

• Critical academic literature engagement (30+ sources from 2019–2024)

• Formal academic writing style with APA referencing

• No plagiarism (Turnitin checked)

• Share data files and regression outputs if applicable

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