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Journal of Indian Institute of Management Bangalore

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Research & Publications Office to host seminar on ‘FDIC Intervention, Investor Reactions and Reported Bargain Purchase Gains during the 2008 Crisis’ on 31 January

The talk will be delivered by Prof. Bharat Sarath, Rutgers University

27 January, 2025, Bengaluru: The Office of Research and Publications (R&P) will host a seminar on, ‘FDIC Intervention, Investor Reactions and Reported Bargain Purchase Gains during the 2008 Crisis’, to be led by Prof. Bharat Sarath, Rutgers University (Finance & Accounting area), at 12 pm on 31 January 2025, at Classroom-Q001.

Abstract: The recent acquisition of Silicon Valley Bank by First Citizens Bank organized by the FDIC led to both a reported gain on acquisition and increased First Citizens stock price by 55%. This transaction mirrored FDIC actions during the 2008-2009 crisis when the FDIC offered considerable asset discounts, upfront cash payments and indemnification contracts against acquired loan defaults to incentivize acquirers. The researchers compare (a) the use of fair value estimates which determined whether the merger led to an accounting gain (b) investor reactions to mergers measured through short and long-term stock returns (c) the difference in these associations between accounting valuations and stock market returns based on whether the transaction was mediated by the FDIC. The research findings show that FDIC intervention was efficient in shoring up the banking industry both in terms of future accounting performance and stock market returns for the acquirer.

Speaker Profile: Dr. Bharat Sarath is currently a Professor of Accounting and Information Systems at Rutgers Business School, Rutgers University, NJ, United States. He holds two PhDs: one in Mathematics from the University of Calgary, Canada, and another in Accounting from Stanford University, United States. He has published in many top-tier journals including the Review of Accounting Studies, Contemporary Accounting Research, The RAND Journal of Economics and Journal of Operations Management, among others. In the past, he has served as the Editor-in-Chief of the Journal of Accounting, Auditing & Finance.

Webpage Link: https://www.business.rutgers.edu/faculty/bharat-sarath

Research & Publications Office to host seminar on ‘FDIC Intervention, Investor Reactions and Reported Bargain Purchase Gains during the 2008 Crisis’ on 31 January

The talk will be delivered by Prof. Bharat Sarath, Rutgers University

27 January, 2025, Bengaluru: The Office of Research and Publications (R&P) will host a seminar on, ‘FDIC Intervention, Investor Reactions and Reported Bargain Purchase Gains during the 2008 Crisis’, to be led by Prof. Bharat Sarath, Rutgers University (Finance & Accounting area), at 12 pm on 31 January 2025, at Classroom-Q001.

Abstract: The recent acquisition of Silicon Valley Bank by First Citizens Bank organized by the FDIC led to both a reported gain on acquisition and increased First Citizens stock price by 55%. This transaction mirrored FDIC actions during the 2008-2009 crisis when the FDIC offered considerable asset discounts, upfront cash payments and indemnification contracts against acquired loan defaults to incentivize acquirers. The researchers compare (a) the use of fair value estimates which determined whether the merger led to an accounting gain (b) investor reactions to mergers measured through short and long-term stock returns (c) the difference in these associations between accounting valuations and stock market returns based on whether the transaction was mediated by the FDIC. The research findings show that FDIC intervention was efficient in shoring up the banking industry both in terms of future accounting performance and stock market returns for the acquirer.

Speaker Profile: Dr. Bharat Sarath is currently a Professor of Accounting and Information Systems at Rutgers Business School, Rutgers University, NJ, United States. He holds two PhDs: one in Mathematics from the University of Calgary, Canada, and another in Accounting from Stanford University, United States. He has published in many top-tier journals including the Review of Accounting Studies, Contemporary Accounting Research, The RAND Journal of Economics and Journal of Operations Management, among others. In the past, he has served as the Editor-in-Chief of the Journal of Accounting, Auditing & Finance.

Webpage Link: https://www.business.rutgers.edu/faculty/bharat-sarath