Analysis of the Development of Mergers in the Czech Republic in the Period 2001?2009 from the Perspective of Ownership Structure
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F12%3A00061840" target="_blank" >RIV/00216224:14560/12:00061840 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Analysis of the Development of Mergers in the Czech Republic in the Period 2001?2009 from the Perspective of Ownership Structure
Original language description
The subject of this paper is mergers of Czech companies which took place between 2001 and 2009. The study focuses on changes in the structure of ownership in particular quarters of the monitored period and the development in ownership relationships amongparticipating entities. The results of the analysis have confirmed a slight increase in the number and volume of mergers implemented under foreign owners? control in contrast to entities controlled by domestic owners. They have also identified waves ofmergers within an annual cycle reflecting the timing of the decisive day and the preparation of the starting balance sheet as of the first day of a new accounting and taxation period. In the Czech conditions, mergers under foreign successor company control prevail, while mergers under domestic control have a negative trend in the monitored period. A positive development trend has been proved for mergers implemented under control by only one owner of all participating entities.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Applied Mathematics and Informatics
ISSN
2074-1278
e-ISSN
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Volume of the periodical
6
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
8
Pages from-to
109-116
UT code for WoS article
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EID of the result in the Scopus database
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