Influence of a merger on the value of assets of merged companies in the Czech Republic
Autoři | |
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Rok publikování | 2012 |
Druh | Článek ve sborníku |
Konference | Sborník z mezinárodní vědecké konference European Financial Systems 2012 |
Fakulta / Pracoviště MU | |
Citace | |
Obor | Ekonomie |
Klíčová slova | Merger; total assets; financial statements; influence of the merger on the value of total assets. |
Přiložené soubory | |
Popis | The aim of this paper is to assess whether mergers of companies in the Czech Republic influence the value of the total assets of merged companies in the period of three years after the merger. At the first stage of the statistical evaluation of the influence of mergers on particular accounting, financial and economic quantities of merging companies in the Czech Republic in 2001–2010, the influence of mergers on the total value of assets of merged companies 3 years after the merger is assessed in comparison with the sum of total assets of merging companies as of the date of merger . This article is one of research outputs of the project of the Czech Science Foundation no. P403/11/0447 - The Analysis of Taxation and Accounting Practices during Mergers. |
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