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@inproceedings{1084072, author = {Sedláček, Jaroslav and Valouch, Petr and Konečný, Alois}, address = {Milan}, booktitle = {Mathematics and Computers in Contemporary Science - Proceedings of the 7th WSEAS International Conference on Business and Administration (ICBA’13)}, edition = {1.}, editor = {Daniela C. Monete and Alexander N. Pisarchik}, keywords = {company transformation; merger development; motives for mergers and acquisitions; methods for measurement of economic effects of mergers; hypothesis testing; assessment of merger success;}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Milan}, isbn = {978-1-61804-152-4}, pages = {78-83}, publisher = {WSEAS Press}, title = {Economic Motives and Success of Mergers in Czech Republic}, year = {2013} }
TY - JOUR ID - 1084072 AU - Sedláček, Jaroslav - Valouch, Petr - Konečný, Alois PY - 2013 TI - Economic Motives and Success of Mergers in Czech Republic PB - WSEAS Press CY - Milan SN - 9781618041524 KW - company transformation KW - merger development KW - motives for mergers and acquisitions KW - methods for measurement of economic effects of mergers KW - hypothesis testing KW - assessment of merger success; N2 - The paper presents partial results of research focusing on accounting, taxation and legal aspects of mergers in the Czech market. The input source is a database of mergers implemented in the Czech territory, which compiles data taken from the Trade Register from the period of 2001–2011. We monitored the development of six indicators characterizing the economic status of a company. The values of these indicators were compared for all participating companies before the merger and for the successor company three years after the merger. The hypotheses were formulated so that they expressed an expectation of a positive effects brought about by mergers. However, hypothesis testing has not provided a clear result. A positive effect of a merger on the indicator of net assets has been proved for small and medium-sized companies only. The effect of mergers on the increase in indicators has been confirmed for retained earnings from past years and personal costs. ER -
SEDLÁČEK, Jaroslav, Petr VALOUCH a Alois KONEČNÝ. Economic Motives and Success of Mergers in Czech Republic. In Daniela C. Monete and Alexander N. Pisarchik. \textit{Mathematics and Computers in Contemporary Science - Proceedings of the 7th WSEAS International Conference on Business and Administration (ICBA’13)}. 1. vyd. Milan: WSEAS Press, 2013, s.~78-83. ISBN~978-1-61804-152-4.
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