Informacje o połączeniach spółek w raportach bieżących spółek publicznych w latach 2004-2010
Business combinations in current reports of public companies in years 2004-2010
Author(s): Ilona Kędzierska, Magdalena JanowiczSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: current reports of public companies; formal and organizational aspects of mergers; draft terms of a merger; share exchange ratio; enterprise valuation methods
Summary/Abstract: The aim of the article is to present the results of the empirical research focusing on the content of current reports about mergers of Polish public companies Using the empirical research, the Authors gathered data about mergers of public companies completed in years 2004—2010. The collected data allowed to make the following conclusions: current reports of public companies contain data which allows to predict financial effects of the merger, presented in the financial statement of the combined entity, and assess the validity of the methods used for the calculation of the ratio exchange.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 58
- Page Range: 335-345
- Page Count: 11
- Language: Polish