Economic Motives and Success of Mergers in Czech Republic

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Economic Motives and Success of Mergers in Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Economic Motives and Success of Mergers in Czech Republic

Popis výsledku anglicky

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.

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

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

6

Strana od-do

78-83

Název nakladatele

WSEAS Press

Místo vydání

Milan

Místo konání akce

Milan

Datum konání akce

9. 1. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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