Catalyzes the amidation of bile acids (BAs) with the amino acids taurine and glycine (PubMed:12951368, PubMed:624713). More efficient at taurine conjugation of cholyl CoA than glycine conjugation (PubMed:12951368, PubMed:624713). Amidation of BAs in the liver with glycine or taurine prior to their excretion into bile is an important biochemical event in bile acid metabolism (By similarity). This conjugation (or amidation) plays several important biological roles in that it promotes the secretion of BAs and cholesterol into bile and increases the detergent properties of BAs in the intestine, which facilitates lipid and vitamin absorption (By similarity). May also act as an acyl-CoA thioesterase that regulates intracellular levels of free fatty acids (By similarity). In vitro, catalyzes the hydrolysis of long- and very long-chain saturated acyl-CoAs to the free fatty acid and coenzyme A (CoASH), and conjugates glycine to these acyl-CoAs (By similarity). choloyl-CoA + glycine = CoA + glycocholate + H(+) H2O + hexadecanoyl-CoA = CoA + H(+) + hexadecanoate choloyl-CoA + H2O = cholate + CoA + H(+) chenodeoxycholoyl-CoA + H2O = chenodeoxycholate + CoA + H(+) eicosanoyl-CoA + H2O = CoA + eicosanoate + H(+) H2O + octadecanoyl-CoA = CoA + H(+) + octadecanoate docosanoyl-CoA + H2O = CoA + docosanoate + H(+) H2O + tetracosanoyl-CoA = CoA + H(+) + tetracosanoate H2O + hexacosanoyl-CoA = CoA + H(+) + hexacosanoate dodecanoyl-CoA + H2O = CoA + dodecanoate + H(+) H2O + tetradecanoyl-CoA = CoA + H(+) + tetradecanoate choloyl-CoA + taurine = CoA + H(+) + taurocholate chenodeoxycholoyl-CoA + glycine = CoA + glycochenodeoxycholate + H(+) chenodeoxycholoyl-CoA + taurine = CoA + H(+) + taurochenodeoxycholate eicosanoyl-CoA + glycine = CoA + H(+) + N-eicosanoylglycinate glycine + hexacosanoyl-CoA = CoA + H(+) + N-hexacosanoylglycine docosanoyl-CoA + glycine = CoA + H(+) + N-docosanoylglycine Optimum pH is 7.8. Monomer. Expressed in liver (at protein level); found in hepatocytes, sinusoidal endothelial cells and Kupffer cells. Belongs to the C/M/P thioester hydrolase family.