An Analysis of Unsuccessful Mergers in the Czech Environment

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F12%3A00065932" target="_blank" >RIV/00216224:14560/12:00065932 - 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

An Analysis of Unsuccessful Mergers in the Czech Environment

Popis výsledku v původním jazyce

The article presents preliminary results of research on accounting, tax and legal aspects of mergers on the Czech market. The starting point is a database of completed mergers in the Czech region, which includes data excerpted from the Commercial Register for the past ten years (2001-2010). The data structure to assess trends in the Czech market mergers (see previously published papers at international conferences authors WSEAS), analyzing the economic effects of mergers and point out possible causes oftheir (un) success. From the economic characteristics of successful mergers were selected net assets that represents an accounting value of the wealth of its owners. Statistical hypothesis testing, it was confirmed that the merger does not affect the change in net assets for the period of three years after the implementation of the merger. Significant developments dependence net assets in the merger was demonstrated after the introduction of stratification of the population by size of e

Název v anglickém jazyce

An Analysis of Unsuccessful Mergers in the Czech Environment

Popis výsledku anglicky

The article presents preliminary results of research on accounting, tax and legal aspects of mergers on the Czech market. The starting point is a database of completed mergers in the Czech region, which includes data excerpted from the Commercial Register for the past ten years (2001-2010). The data structure to assess trends in the Czech market mergers (see previously published papers at international conferences authors WSEAS), analyzing the economic effects of mergers and point out possible causes oftheir (un) success. From the economic characteristics of successful mergers were selected net assets that represents an accounting value of the wealth of its owners. Statistical hypothesis testing, it was confirmed that the merger does not affect the change in net assets for the period of three years after the implementation of the merger. Significant developments dependence net assets in the merger was demonstrated after the introduction of stratification of the population by size of e

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F0447" target="_blank" >GAP403/11/0447: Analýza daňových a účetních postupů při fúzích</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the In the International Conference on European Financial Systems 2012. Brno: MU ESF, 2012

ISBN

9788021059405

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

194-200

Název nakladatele

Masaryk University, Faculty of Economics and Administration

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

21. 6. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000316422800034