Economic Motives and Success of Mergers in Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00065997" target="_blank" >RIV/00216224:14560/13:00065997 - 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
Economic Motives and Success of Mergers in Czech Republic
Original language description
The paper presents partial results of research focusing on accounting, taxation and legal aspects of mergers in the Czech market. The input source is a database of mergers implemented in the Czech territory, which compiles data taken from the Trade Register from the period of 2001?2011. We monitored the development of six indicators characterizing the economic status of a company. The values of these indicators were compared for all participating companies before the merger and for the successor companythree years after the merger. The hypotheses were formulated so that they expressed an expectation of a positive effects brought about by mergers. However, hypothesis testing has not provided a clear result. A positive effect of a merger on the indicator of net assets has been proved for small and medium-sized companies only. The effect of mergers on the increase in indicators has been confirmed for retained earnings from past years and personal costs.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F11%2F0447" target="_blank" >GAP403/11/0447: Analysis of tax and accounting procedures in mergers</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Mathematics and Computers in Contemporary Science - Proceedings of the 7th WSEAS International Conference on Business and Administration (ICBA?13)
ISBN
9781618041524
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
78-83
Publisher name
WSEAS Press
Place of publication
Milan
Event location
Milan
Event date
Jan 9, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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