Η μακροχρόνια σε όρους λογιστικών μεγεθών απόδοση των εξαγορών και συγχωνεύσεων
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Keywords
Συγχωνεύσεις – εξαγορές ; Λογιστική απόδοση ; Οικονομικές καταστάσεις ; Οικονομική των επιχειρήσεων ; Χρηματοοικονομική ανάλυση ; Mergers and acquisitions ; Accounting performanceAbstract
Mergers and Acquisitions (M&As) have become one of the major research areas of financial science, given the intensity of the phenomenon and the claim that their failure rates remain high. Exploring the business performance of the M&As has a significant research interest and, in this context, various methodological approaches have been developed for this purpose, of which the most important is the method of event study and accounting assessment of performance. The aim of this study is to examine the accounting performance of M&As with the use of the appropriate financial information resulting from the business financial statements. In particular, the following research aims to assessing the accounting performance of a sample of 35 merger processes that took place in Britain in the period 2000-2011.