Department of Accounting and Taxes (FBE) - list of publications


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MAŠOVÁ, S. -- SMUTNÁ, M. -- GLÁSEROVÁ, J. -- OTAVOVÁ, M. Motives and barriers to mergers of companies and cooperatives. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 533--542. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf

Original name: Motives and barriers to mergers of companies and cooperatives
Czech name:
Written by (author): Bc. et Bc. Sabina Mašová
Bc. Markéta Smutná
Dr. Ing. Jana Gláserová
Ing. Milena Otavová, Ph.D.
Department: Department of Accounting and Taxes
Kind of publication: article in proceedings
Collection: Enterprise and Competitive Environment: Conference Proceedings
Nature of article: paper
Part number:
Starting page: 533
Up to page: 542
Number of pages: 10
UT WoS code according to Web of Science:
Original language: English
Description in original language: The issue of transformation of commercial companies and cooperatives (mergers, divisions, transfers of assets to a partner and change of legal form) represents one of the very complicated areas of theory and practice. Implementation process itself is a multidisciplinary problem. A frequent motif of transformations of companies and cooperatives is the economic motivation, the expected timing, e.g. increasing work efficiency, reduce administrative costs and creating greater profit potential tax optimization. Fusions are primarily suitable investment opportunity, most often it is a merger. Within the paper will be Identified the main motives and risks for their implementation. Subsequently will be examined developments of undertaken mergers in the Czech Republic. For the Czech Republic will be quantified their number and further investigated as well as the number of participating companies in the company conversion, including the conversion of their legal form. Secondly, it will also be examined the dependence of transformations effected in the form of mergers in connection with the development of GDP.
Description in Czech:
Year of submission: 2017
Year of transmission:
RIV identification number:
URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 13:10 (Markéta Hejčová, DiS.)

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Source specification:

Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017. ISBN 978-80-7509-499-5.

Original name: Enterprise and Competitive Environment: Conference Proceedings
English name:
Czech name:
Editor:
Kind of publication: conference proceedings
ISBN: 978-80-7509-499-5
Publisher: Mendelova univerzita v Brně
Place of publishing: Brno
Form of publication: printed version
Issue and volume number:
Year of publication: 2017
Issue number:
Number of pages:
Entry: 20th Annual International Conference Enterprise and Competitive Environment
Original language:
Description in original language:
Description in English:
Description in Czech:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

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Source specification:

20th Annual International Conference Enterprise and Competitive Environment. 9. 3. 2017 - 10. 3. 2017, Brno (CZ).

Original name: 20th Annual International Conference Enterprise and Competitive Environment
English name:
Promoter:
Department: Information Centre
Kind of publication: holding a conference
Venue: Brno
Organizer:
Country: Czech Republic
Time scope of event: worldwide event
Conference type: others
Abbreviation:
Order number:
Starting date : 9. 3. 2017
End of study: 10. 3. 2017
Held in year : 2017
Total number of participants:
Total number of participants from abroad:
Original language: Czech
Description in original language:
Description in English:
Year of transmission:
RIV identification number:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

Evaluation of publication:

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interesting
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practical
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