Acquisitions and Technology Value Revision
- Xiangshang Cai ,
Xiangshang Cai
[email protected]https://orcid.org/0000-0002-4522-4177
Management School, University of Liverpool, Liverpool L69 7ZH, United Kingdom;
- Amedeo De Cesari ,
Amedeo De Cesari
[email protected]https://orcid.org/0000-0002-6938-452X
The Accounting and Finance Group, Alliance Manchester Business School, The University of Manchester, Manchester M15 6PB, United Kingdom;
- Ning Gao ,
Corresponding Author
Ning Gao
[email protected]https://orcid.org/0000-0002-0564-0598
The Accounting and Finance Group, Alliance Manchester Business School, The University of Manchester, Manchester M15 6PB, United Kingdom;
- Ni Peng
Ni Peng
[email protected]https://orcid.org/0000-0001-9304-0869
School of Business and Management, Queen Mary University of London, London E1 4NS, United Kingdom
Xiangshang Cai
[email protected]https://orcid.org/0000-0002-4522-4177
Management School, University of Liverpool, Liverpool L69 7ZH, United Kingdom;
Amedeo De Cesari
[email protected]https://orcid.org/0000-0002-6938-452X
The Accounting and Finance Group, Alliance Manchester Business School, The University of Manchester, Manchester M15 6PB, United Kingdom;
Corresponding Author
Ning Gao
[email protected]https://orcid.org/0000-0002-0564-0598
The Accounting and Finance Group, Alliance Manchester Business School, The University of Manchester, Manchester M15 6PB, United Kingdom;
Ni Peng
[email protected]https://orcid.org/0000-0001-9304-0869
School of Business and Management, Queen Mary University of London, London E1 4NS, United Kingdom
Supplemental Material
The replication files for this article are available HERE.

