HÝBLOVÁ, Eva, Jaroslav SEDLÁČEK a Zuzana KŘÍŽOVÁ. Development of Mergers in the Czech Republic in 2001-2010. Acta universitatis agriculturae et silviculturae Mendelianae Brunensis. Brno: MENDELU, 2012, roč. 2012, č. 4, s. 133 - 139. ISSN 1211-8516.
Další formáty:   BibTeX LaTeX RIS
Základní údaje
Originální název Development of Mergers in the Czech Republic in 2001-2010
Autoři HÝBLOVÁ, Eva (203 Česká republika, garant, domácí), Jaroslav SEDLÁČEK (203 Česká republika, domácí) a Zuzana KŘÍŽOVÁ (203 Česká republika, domácí).
Vydání Acta universitatis agriculturae et silviculturae Mendelianae Brunensis, Brno, MENDELU, 2012, 1211-8516.
Další údaje
Originální 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
Kód RIV RIV/00216224:14560/12:00065927
Organizační jednotka Ekonomicko-správní fakulta
Klíčová slova anglicky company transformations; merger; acquisition; economic development of a company
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnila: Mgr. Daniela Marcollová, učo 111148. Změněno: 25. 4. 2014 10:38.
Anotace
One of consequences of the substantial market globalization is company transformations, which essentially affect the creation, existence or dissolution of companies; their number has been on the increase in recent years. They are mergers and acquisitions; mergers represent a combination of companies, whereas acquisitions involve selling, purchase or investments of companies. The main reason for a merger is economic growth which can be provided in various ways: these are e.g. decreases in costs, strengthening of a position in the market or access to new markets, decrease in prices and thus gaining new customers, access to knowledge or diversification of risks. The process of a merger is a highly demanding matter which includes the economic view (a choice of the right partner, setting merger objectives, preparation of merger project) and the legal view as the merger involves commercial law, reporting and taxation legislation. Discrepancies in the legal, reporting and taxation procedures in the area can have a negative effect on the process of merger and economic practice. The development of mergers and acquisitions and their success rate is related to the development of the economic and legislative environment. An important aspect is also the successfulness of mergers in the following year which will confirm (or not) the quality of all previous decisions. Research studies conducted in this field focus on mergers with the aim to evaluate procedures during mergers. An important part of research is an analysis of the effect of a merger on the evaluation of the successor company’s performance, changes in capital and capital structure of the entities. The aim of the paper is to publish first partial results in this direction of research.
Návaznosti
GAP403/11/0447, projekt VaVNázev: Analýza daňových a účetních postupů při fúzích
VytisknoutZobrazeno: 11. 5. 2024 02:31