Development of Mergers in the Czech Republic in 2001-2010

J 2012

Development of Mergers in the Czech Republic in 2001-2010

HÝBLOVÁ, Eva, Jaroslav SEDLÁČEK a Zuzana KŘÍŽOVÁ

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

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

Změněno: 25. 4. 2014 10:38, Mgr. Daniela Marcollová

Anotace

V originále

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 VaV

Název: Analýza daňových a účetních postupů při fúzích

Citovat

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.

@article{990908,
   author = {Hýblová, Eva and Sedláček, Jaroslav and Křížová, Zuzana},
   article_location = {Brno},
   article_number = {4},
   keywords = {company transformations; merger; acquisition; economic development of a company},
   language = {eng},
   issn = {1211-8516},
   journal = {Acta universitatis agriculturae et silviculturae Mendelianae Brunensis},
   title = {Development of Mergers in the Czech Republic in 2001-2010},
   volume = {2012},
   year = {2012}
}

TY  - JOUR
ID  - 990908
AU  - Hýblová, Eva - Sedláček, Jaroslav - Křížová, Zuzana
PY  - 2012
TI  - Development of Mergers in the Czech Republic in 2001-2010
JF  - Acta universitatis agriculturae et silviculturae Mendelianae Brunensis
VL  - 2012
IS  - 4
SP  - 133 - 139
EP  - 133 - 139
PB  - MENDELU
SN  - 12118516
KW  - company transformations
KW  - merger
KW  - acquisition
KW  - economic development of a company
N2  - 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.
ER  -

HÝBLOVÁ, Eva, Jaroslav SEDLÁČEK a Zuzana KŘÍŽOVÁ. Development of Mergers in the Czech Republic in 2001-2010. \textit{Acta universitatis agriculturae et silviculturae Mendelianae Brunensis}. Brno: MENDELU, 2012, roč.~2012, č.~4, s.~133 - 139. ISSN~1211-8516.

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