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

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Rok publikování 2012
Druh Článek v odborném periodiku
Časopis / Zdroj International Journal of Applied Mathematics and Informatics
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Obor Ekonomie
Klíčová slova Company transformations; domestic owners; foreign owners; macroeconomic environment; regression and correlation analysis;
Popis 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 among participating 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 of mergers 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.
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