An Analysis of Unsuccessful Mergers in the Czech Environment

D 2012

An Analysis of Unsuccessful Mergers in the Czech Environment

SEDLÁČEK, Jaroslav a Kristýna KUHROVÁ

Základní údaje

Originální název

An Analysis of Unsuccessful Mergers in the Czech Environment

Autoři

SEDLÁČEK, Jaroslav a Kristýna KUHROVÁ

Vydání

1. vyd. Brno, Proceedings of the In the International Conference on European Financial Systems 2012. Brno: MU ESF, 2012, od s. 194-200, 7 s. 2012

Nakladatel

Masaryk University, Faculty of Economics and Administration

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

URL

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/12:00065932

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-5940-5

UT WoS

000316422800034

Klíčová slova anglicky

company transformations; mergers and acquisitions; macroeconomic environment; net assets; economic effects of mergers; statistical analysis;

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 24. 2. 2014 10:06, Mgr. Daniela Marcollová

Anotace

V originále

The article presents preliminary results of research on accounting, tax and legal aspects of mergers on the Czech market. The starting point is a database of completed mergers in the Czech region, which includes data excerpted from the Commercial Register for the past ten years (2001-2010). The data structure to assess trends in the Czech market mergers (see previously published papers at international conferences authors WSEAS), analyzing the economic effects of mergers and point out possible causes of their (un) success. From the economic characteristics of successful mergers were selected net assets that represents an accounting value of the wealth of its owners. Statistical hypothesis testing, it was confirmed that the merger does not affect the change in net assets for the period of three years after the implementation of the merger. Significant developments dependence net assets in the merger was demonstrated after the introduction of stratification of the population by size of enterprise.

Návaznosti

GAP403/11/0447, projekt VaV

Název: Analýza daňových a účetních postupů při fúzích

Citovat

SEDLÁČEK, Jaroslav a Kristýna KUHROVÁ. An Analysis of Unsuccessful Mergers in the Czech Environment. In Petr Červinek. Proceedings of the In the International Conference on European Financial Systems 2012. Brno: MU ESF, 2012. 1. vyd. Brno: Masaryk University, Faculty of Economics and Administration, 2012, s. 194-200. ISBN 978-80-210-5940-5.

@inproceedings{992975,
   author = {Sedláček, Jaroslav and Kuhrová, Kristýna},
   address = {Brno},
   booktitle = {Proceedings of the In the International Conference on European Financial Systems 2012. Brno: MU ESF, 2012},
   edition = {1.},
   editor = {Petr Červinek},
   keywords = {company transformations; mergers and acquisitions; macroeconomic environment; net assets; economic effects of mergers; statistical analysis;},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-5940-5},
   pages = {194-200},
   publisher = {Masaryk University, Faculty of Economics and Administration},
   title = {An Analysis of Unsuccessful Mergers in the Czech Environment},
   url = {http://is.muni.cz/do/econ/sborniky/2012/proceedings-EFS-2012.pdf},
   year = {2012}
}

TY  - CONF
ID  - 992975
AU  - Sedláček, Jaroslav - Kuhrová, Kristýna
PY  - 2012
TI  - An Analysis of Unsuccessful Mergers in the Czech Environment
PB  - Masaryk University, Faculty of Economics and Administration
CY  - Brno
SN  - 9788021059405
KW  - company transformations
KW  - mergers and acquisitions
KW  - macroeconomic environment
KW  - net assets
KW  - economic effects of mergers
KW  - statistical analysis;
UR  - http://is.muni.cz/do/econ/sborniky/2012/proceedings-EFS-2012.pdf
N2  - The article presents preliminary results of research on accounting, tax and legal aspects of mergers on the Czech market. The starting point is a database of completed mergers in the Czech region, which includes data excerpted from the Commercial Register for the past ten years (2001-2010). The data structure to assess trends in the Czech market mergers (see previously published papers at international conferences authors WSEAS), analyzing the economic effects of mergers and point out possible causes of their (un) success. From the economic characteristics of successful mergers were selected net assets that represents an accounting value of the wealth of its owners. Statistical hypothesis testing, it was confirmed that the merger does not affect the change in net assets for the period of three years after the implementation of the merger. Significant developments dependence net assets in the merger was demonstrated after the introduction of stratification of the population by size of enterprise.
ER  -

SEDLÁČEK, Jaroslav a Kristýna KUHROVÁ. An Analysis of Unsuccessful Mergers in the Czech Environment. In Petr Červinek. \textit{Proceedings of the In the International Conference on European Financial Systems 2012. Brno: MU ESF, 2012}. 1. vyd. Brno: Masaryk University, Faculty of Economics and Administration, 2012, s.~194-200. ISBN~978-80-210-5940-5.

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