Analysis of the Development of Mergers in the Czech Republic in
the Period 2001–2009 from the Perspective of Ownership
Structure

J 2012

Analysis of the Development of Mergers in the Czech Republic in the Period 2001–2009 from the Perspective of Ownership Structure

SEDLÁČEK, Jaroslav; Petr VALOUCH a Eva HÝBLOVÁ

Základní údaje

Originální název

Analysis of the Development of Mergers in the Czech Republic in the Period 2001–2009 from the Perspective of Ownership Structure

Autoři

SEDLÁČEK, Jaroslav; Petr VALOUCH a Eva HÝBLOVÁ

Vydání

International Journal of Applied Mathematics and Informatics, UK, universitypress.org.uk, 2012, 2074-1278

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/12:00061840

Organizační jednotka

Ekonomicko-správní fakulta

Klíčová slova česky

Transformace podniků; tuzemští vlastníci; zahraniční vlastníci; makroekonomické prostředí; regresní a korelační analýza;

Klíčová slova anglicky

Company transformations; domestic owners; foreign owners; macroeconomic environment; regression and correlation analysis;

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 20. 2. 2014 13:41, Mgr. Daniela Marcollová

Anotace

V originále

The subject of this paper is mergers of Czech companies which took place between 2001 and 2009. The study focuses on changes in the structure of ownership in particular quarters of the monitored period and the development in ownership relationships among participating entities. The results of the analysis have confirmed a slight increase in the number and volume of mergers implemented under foreign owners’ control in contrast to entities controlled by domestic owners. They have also identified waves of mergers within an annual cycle reflecting the timing of the decisive day and the preparation of the starting balance sheet as of the first day of a new accounting and taxation period. In the Czech conditions, mergers under foreign successor company control prevail, while mergers under domestic control have a negative trend in the monitored period. A positive development trend has been proved for mergers implemented under control by only one owner of all participating entities.

Návaznosti

GAP403/11/0447, projekt VaV

Název: Analýza daňových a účetních postupů při fúzích

Citovat

SEDLÁČEK, Jaroslav; Petr VALOUCH a Eva HÝBLOVÁ. Analysis of the Development of Mergers in the Czech Republic in the Period 2001–2009 from the Perspective of Ownership Structure. International Journal of Applied Mathematics and Informatics. UK: universitypress.org.uk, 2012, roč. 6, č. 3, s. 109-116. ISSN 2074-1278.

@article{1072703,
   author = {Sedláček, Jaroslav and Valouch, Petr and Hýblová, Eva},
   article_location = {UK},
   article_number = {3},
   keywords = {Company transformations; domestic owners; foreign owners; macroeconomic environment; regression and correlation analysis;},
   language = {eng},
   issn = {2074-1278},
   journal = {International Journal of Applied Mathematics and Informatics},
   title = {Analysis of the Development of Mergers in the Czech Republic in the Period 2001–2009 from the Perspective of Ownership Structure},
   volume = {6},
   year = {2012}
}

TY  - JOUR
ID  - 1072703
AU  - Sedláček, Jaroslav - Valouch, Petr - Hýblová, Eva
PY  - 2012
TI  - Analysis of the Development of Mergers in the Czech Republic in the Period 2001–2009 from the Perspective of Ownership Structure
JF  - International Journal of Applied Mathematics and Informatics
VL  - 6
IS  - 3
SP  - 109-116
EP  - 109-116
PB  - universitypress.org.uk
SN  - 20741278
KW  - Company transformations
KW  - domestic owners
KW  - foreign owners
KW  - macroeconomic environment
KW  - regression and correlation analysis;
N2  - The subject of this paper is mergers of Czech companies which took place between 2001 and 2009. The study focuses on changes in the structure of ownership in particular quarters of the monitored period and the development in ownership relationships among participating entities. The results of the analysis have confirmed a slight increase in the number and volume of mergers implemented under foreign owners’ control in contrast to entities controlled by domestic owners. They have also identified waves of mergers within an annual cycle reflecting the timing of the decisive day and the preparation of the starting balance sheet as of the first day of a new accounting and taxation period. In the Czech conditions, mergers under foreign successor company control prevail, while mergers under domestic control have a negative trend in the monitored period. A positive development trend has been proved for mergers implemented under control by only one owner of all participating entities.
ER  -

SEDLÁČEK, Jaroslav; Petr VALOUCH a Eva HÝBLOVÁ. Analysis of the Development of Mergers in the Czech Republic in the Period 2001–2009 from the Perspective of Ownership Structure. \textit{International Journal of Applied Mathematics and Informatics}. UK: universitypress.org.uk, 2012, roč.~6, č.~3, s.~109-116. ISSN~2074-1278.

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