Aspects of Cross-Border Mergers of Czech Enterprises within the Visegrad Group
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F19%3A43916416" target="_blank" >RIV/62156489:43110/19:43916416 - isvavai.cz</a>
Result on the web
<a href="https://www.sav.sk/journals/uploads/1002121708%2019%20Gl%C3%A1serov%C3%A1%20+%20SR.pdf" target="_blank" >https://www.sav.sk/journals/uploads/1002121708%2019%20Gl%C3%A1serov%C3%A1%20+%20SR.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Aspects of Cross-Border Mergers of Czech Enterprises within the Visegrad Group
Original language description
The paper deals with the cross-border mergers of Czech enterprises within the Visegrad Group countries. It contains an analysis of the total number of cross-border mergers carried out in the years 2008 - 2016. This analysis has become the starting point for assessing the development of cross-border mergers in the years mentioned above, i.e. since the introduction of the Business Transformation Act into Czech law. An investigation was also made into whether there is an outflow of companies from the Czech Republic or whether the Czech Republic becomes the principal place of business for the successor company. The identified motives for mergers were verified through some indicators of the financial analysis of data about the merging companies. The issue of cross-border mergers is largely related to tax and accounting implications, which can be looked upon as motives for or barriers to merger implementation. In terms of taxes, the issue of transferring tax losses is examined as one of the motives for conducting mergers. In terms of accounting, some new items added to the final accounts are studied, and their impact on the balance sheet, profit and loss, and owner's equity is evaluated.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ekonomický časopis
ISSN
0013-3035
e-ISSN
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Volume of the periodical
67
Issue of the periodical within the volume
8
Country of publishing house
SK - SLOVAKIA
Number of pages
20
Pages from-to
837-856
UT code for WoS article
000486569200003
EID of the result in the Scopus database
2-s2.0-85073716459