Aspects of Cross-Border Mergers of Czech Enterprises within the Visegrad Group

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Aspects of Cross-Border Mergers of Czech Enterprises within the Visegrad Group

Popis výsledku v původním jazyce

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&apos;s equity is evaluated.

Název v anglickém jazyce

Aspects of Cross-Border Mergers of Czech Enterprises within the Visegrad Group

Popis výsledku anglicky

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&apos;s equity is evaluated.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Ekonomický časopis

ISSN

0013-3035

e-ISSN

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Svazek periodika

67

Číslo periodika v rámci svazku

8

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

20

Strana od-do

837-856

Kód UT WoS článku

000486569200003

EID výsledku v databázi Scopus

2-s2.0-85073716459