搜索结果: 1-15 共查到“经济学 Mergers”相关记录16条 . 查询时间(0.062 秒)
Tax Aspects of Mergers and Cross-Border Mergers
Cross-border mergers Take over losses Tax aspects
2016/1/27
The paper concentrates on tax aspects of merger with a special attention to cross-border ones. Despite the fact that Directive, which set the conditions for mergers, business investment and exchange r...
Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
Acquisition Acquisition method, Commercial law Financial Accounting Measurement base Merger Purchase method
2016/1/27
In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, fi...
Accounting for Cross-border Mergers and Its Problems
Book value Cross-border mergers Date of acquisition,
2016/1/27
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Airline Mergers and the Potential Entry Defense
mergers airlines entry models barriers to entry selection simulated method of moments importance sampling
2015/9/24
Horizontal mergers may be approved if antitrust authorities believe that new entry would limit any anticompetitive effects. This argument (‘the potential entry defense’) has led to mergers being appro...
The Effects of Mergers on Product Positioning:Evidence from the Music Radio Industry
Product Positioning the Music Radio Industry
2015/9/24
This article shows that mergers between close competitors in the music radio industry lead toimportant changes in product positioning. Firms that buy competing stations tend to differentiatethem and, ...
Measuring the Effect of Multimarket Contact on Competition:Evidence from Mergers Following Radio Broadcast Ownership Deregulation
Marketing Communications Markets Geographic Location Advertising Ownership Price
2015/5/13
This paper examines the effects of multimarket contact on advertising prices in the U.S. radio broadcasting industry. While it is in general difficult to measure the effect of multimarket contact on c...
Cross-Border Reverse Mergers: Causes and Consequences
Reverse Merger Corporate Law Corporate Governance Nevada United States
2015/4/27
We study non-U.S. companies that have used reverse mergers as a means to adopt U.S. corporate law (and sometimes U.S. securities law as well). Early adopters of cross-border reverse mergers and those ...
Analysis of mergers in Czech agriculture companies
agriculture mergers economic development of a company financial position performance
2014/11/28
Agriculture represents a significant part of the national economy. It secures production of food and influences many related processing industries. Although the volume of agricultural production and i...
Banking Markets in a Decade of Mergers: A Preliminary Examination of Five North Carolina Markets
the effect of mergers product markets the evolution of market structure metropolitan retail banking industry
2011/9/30
Explores the effect of mergers on product markets by examining the evolution of market structure in metropolitan retail banking industry in North Carolina. Basis of the antitrust policy toward bank me...
THE COMPETITIVE EFFECTS OF AIRLINE MERGERS AND ACQUISITIONS: MORE CAPITAL MARKET EVIDENCE
the stock market rival's stock price reaction rival firms
2011/9/12
This study investigates the stock market effects of airline mergers and acquisitions that took place in the U.S. during the period 1985-2001 on rival domestic airlines. We document significant positiv...
Mergers and Acquisitions of Small Businesses in a Troubled Economy
Mergers Acquisitions Small Business Buyer Seller Due Diligence
2010/10/18
This article will address issues that must be addressed by a prudent buyer during and
negotiation or due diligence review. Attorneys advising buyers should be aware of the pitfalls
and present alter...
Public corporations are republics: The ultimate authority
rests with voters (shareholders), but managed by elected
representatives (board of directors).
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border Mergers Czech Republic Decisive Day Merger Project Opening Balance Sheet Valuation Report
2010/10/21
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
U.S. Mergers and Acquisitions: A Test of Market Efficiency
Mergers Acquisitions Market Efficiency Strong Semi-Strong Weak
2010/10/18
The purpose of this study is to test market efficiency with respect to merger and
acquisition announcements using standard event study methodology. Specifically, this study
analyzes the effects of U...