Informace o projektu
Analýza daňových a účetních postupů při fúzích (The analysis of tax and accounting procedures in mergers)
- Kód projektu
- GA403/11/0447
- Období řešení
- 1/2011 - 12/2013
- Investor / Programový rámec / typ projektu
-
Grantová agentura ČR
- Standardní projekty
- Fakulta / Pracoviště MU
-
Ekonomicko-správní fakulta
- doc. Ing. Jaroslav Sedláček, CSc.
- Ing. Eva Hýblová, Ph.D.
- Ing. Bc. Alois Konečný, Ph.D.
- Ing. Zuzana Křížová, Ph.D.
- Ing. Petr Valouch, Ph.D.
Mergers of capital companies are in the Czech Republic strictly determined by business law and accounting and tax legislation. Differences between national and international adaptations influence total assets and liabilities balances of participating companies, companies´ net assets value and owners´ investments. The aim of the project is analysis of accounting and tax procedures used in mergers, identifications of differences between national and international attitude and evaluation of impact on their reported asset and capital situation and on shareholders´ investments. There will be analyzed theoretical methods and procedures, incentives of leading companies to mergers, merger project solution and entrepreneur´s economy impacts. Founded empirical data will be compared to figured data of alternative option. The project leads to suggestions of business law rules and to suggestions of tax and accounting procedures adjustments that will enable users to eliminate differences between the approaches and that will lead to faithful depiction of participating companies´ economic situation.
Publikace
Počet publikací: 49
2014
-
Mergers of business corporations at the Czech acquisition and merger market
Proceedings of the In the 11th International Conference on European Financial Systems 2014. Brno: MU ESF, 2014, rok: 2014
-
Reporting of Goodwill in Mergers and Acquisitions
SGEM Conference on Political Sciences, Law, Finance, Economics & Tourism, rok: 2014
-
Tax considerations and merger activity in national and international context: Empirical evidence from the Czech Republic
European Financial Systems 2014: Proceedings of the 11th International Scientific Conference, rok: 2014
-
The Development of Profitability of Merged Czech Companies
Proceedings of the 11th International Scientific Conference European Financial Systems 2014, rok: 2014
-
Valuation of the target company in the process of the mergers and acquisitions using discounted cash flow method
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, rok: 2014, ročník: 11, vydání: 2014
2013
-
An empirical model of measuring economic effects of mergers
Wulfenia Journal, rok: 2013, ročník: roč. 20, vydání: 6
-
Analysis and risk assessment in the process of mergers and acquisitions
Zastosowanie metod ilościowych w zarządzaniu ryzykiem w działalności inwestycyjnej, rok: 2013, počet stran: 19 s.
-
Analysis of Mergers in Selected Countries in Central and Eastern Europe
Conference Proceedings Enterprise and Competitive Enviroment, rok: 2013
-
Důsledky přecenění majetku a závazků při fúzích
Sborník příspěvků konference Finanční řízení podniků a finančních institucí 2013, rok: 2013
-
Economic Efficiency of Mergers in the Czech Republic 2001–2010
Technological and Economic Development of Economy, rok: 2013, ročník: roč. 19, vydání: Supplement 1, DOI