Další formáty:
BibTeX
LaTeX
RIS
@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.
|
