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s goodwill divided by total assets at the end of the year after completion of the acquisition ACQ_MTB [t+1 ; t+2 ; t+3] = Acquirer's average market-to-book ratio during the three years after completion of the acquisitiont+1 ; t+2 ; t+3] = Acquirer's average natural logarithm of total assets during the three years after completion of the acquisition, ACQ_SIZE [ ACQ_LEV, vol.2, issue.3 ,