HÝBLOVÁ, Eva, Jaroslav SEDLÁČEK and Zuzana KŘÍŽOVÁ. Development of Mergers in the Czech Republic in 2001-2010. Acta universitatis agriculturae et silviculturae Mendelianae Brunensis. Brno: MENDELU, 2012, vol. 2012, No 4, p. 133 - 139. ISSN 1211-8516.
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Basic information
Original name Development of Mergers in the Czech Republic in 2001-2010
Authors HÝBLOVÁ, Eva (203 Czech Republic, guarantor, belonging to the institution), Jaroslav SEDLÁČEK (203 Czech Republic, belonging to the institution) and Zuzana KŘÍŽOVÁ (203 Czech Republic, belonging to the institution).
Edition Acta universitatis agriculturae et silviculturae Mendelianae Brunensis, Brno, MENDELU, 2012, 1211-8516.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14560/12:00065927
Organization unit Faculty of Economics and Administration
Keywords in English company transformations; merger; acquisition; economic development of a company
Tags International impact, Reviewed
Changed by Changed by: Mgr. Daniela Marcollová, učo 111148. Changed: 25/4/2014 10:38.
Abstract
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.
Links
GAP403/11/0447, research and development projectName: Analýza daňových a účetních postupů při fúzích
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