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Staggered boards in mergers and acquisitions: A board shield or a double-edged sword
Journal article   Open access   Peer reviewed

Staggered boards in mergers and acquisitions: A board shield or a double-edged sword

Syed Shams, Hoa Luong, Lan Anh Nguyen and Nafisa Zabeen Ovi
Journal of economics and business, 106331
06/08/2026
Handle:
https://hdl.handle.net/10523/52177

Abstract

acquisition choices acquisition efficiency announcement returns corporate governance mergers and acquisitions Staggered board
This study investigates the dual role of staggered boards in mergers and acquisitions, exploring their potential as both a governance shield and a mechanism for managerial entrenchment. We document that bidders with staggered board structures experience negative cumulative abnormal returns at announcement. We support the managerial entrenchment view that staggered boards are associated with suboptimal deals, destroying shareholder value at announcement and the long run. We further reveal that this negative relationship is mitigated by strong internal and external monitoring mechanisms, including organizational capital, corporate social responsibility, board gender diversity, managerial ability, institutional ownership, and analyst following. Notably, CEO religiosity emerges as a factor that dampens the detrimental impact of staggered boards, suggesting that personal values can influence managerial decision-making in acquisitions. We also document that bidders with staggered boards tend to pay higher takeover premiums, take longer to complete deals, and are less likely to pursue partial acquisitions, highlighting the complex and multifaceted role of these boards. In addition, such bidders are more likely to engage in public acquisitions and less likely to pursue related-industry deals. Our results are robust to alternative measures of bidder performance, subsample analyses, additional control variables, and endogeneity tests. This study provides valuable insights for regulators and policymakers, emphasizing the complex interplay between governance structures and acquisition outcomes.
url
https://doi.org/10.1016/j.jeconbus.2026.106331View
Published (Version of record) Open CC BY V4.0

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