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INTERNATIONAL JOURNAL OF ENGINEERING MANAGEMENT AND
SOCIAL SCIENCES

(An International Peer-Reviewed Multi-Disciplinary Journal)
ISSN : 3139-065X
www.ijemss.com
Title

Value Creation in Cross-Border Mergers and Acquisitions: An Empirical Evidence

Publication Details
Journal : International Journal of Engineering Management and Social Sciences (IJEMSS)
ISSN : 3139-065X
Volume

1

Issue

4

Year

2026


August
2026

Authors

Author
Mr. Aloke U

Scholar ID: Updated Soon
Scholar URL: Updated Soon
Author
Dr. Manoj Kumara N V

Scholar ID: Updated Soon
Scholar URL: Updated Soon
Abstract

Cross-border mergers and acquisitions (CBM&A) have become an important strategic approach for companies seeking international expansion, technological advancement, market diversification, and sustainable value creation. Indian multinational companies increasingly engage in overseas acquisitions to enhance global competitiveness, access new markets, acquire advanced technologies, and strengthen shareholder wealth. However, the success of cross-border acquisitions largely depends on effective post-acquisition integration, cultural compatibility, and efficient resource utilization. This study examines value creation through selected cross-border mergers and acquisitions undertaken by Indian companies. The study adopts a descriptive and analytical research design using secondary data collected from annual reports, company websites, stock exchange filings, and other published sources. Financial performance is evaluated using Return on Equity (ROE), Earnings per Share (EPS), and Operating Profit Margin (OPM) for three years before and three years after the acquisitions. Descriptive statistics, paired sample t-test, and correlation analysis are employed to analyze business performance and value creation, improving financial performance, operational efficiency, and shareholder value.