Synergic motives and economic success of mergers of Czech companies.

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00066640" target="_blank" >RIV/00216224:14560/13:00066640 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201361072721" target="_blank" >http://dx.doi.org/10.11118/actaun201361072721</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361072721" target="_blank" >10.11118/actaun201361072721</a>

Result language

angličtina

Original language name

Synergic motives and economic success of mergers of Czech companies.

Original language description

The basis of our investigation is the database of the companies that implemented a merger within 2001?2009; out of these, the companies that published their financial statements in a digitalized form were selected. 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 company three years after the merger. The hypotheses were formulated so that they expressed an expectation of a positive synergy brought about by mergers. However, hypothesis testing has not provided a clear result. A positive effect of a merger on the key indicator of net assets, whose growth means an increase in the accounting value of the company after the merger, 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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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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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)

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

LXI

Issue of the periodical within the volume

7

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

7

Pages from-to

2721-2727

UT code for WoS article

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EID of the result in the Scopus database

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