Analysis of the Development of Mergers in the Czech Republic in the Period 2001?2009 from the Perspective of Ownership Structure

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of the Development of Mergers in the Czech Republic in the Period 2001?2009 from the Perspective of Ownership Structure

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Analysis of the Development of Mergers in the Czech Republic in the Period 2001?2009 from the Perspective of Ownership Structure

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

International Journal of Applied Mathematics and Informatics

ISSN

2074-1278

e-ISSN

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Svazek periodika

6

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

109-116

Kód UT WoS článku

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EID výsledku v databázi Scopus

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