Informace o projektu
Analýza daňových a účetních postupů při fúzích (The analysis of tax and accounting procedures in mergers)
- Kód projektu
- GA403/11/0447
- Období řešení
- 1/2011 - 12/2013
- Investor / Programový rámec / typ projektu
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Grantová agentura ČR
- Standardní projekty
- Fakulta / Pracoviště MU
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Ekonomicko-správní fakulta
- doc. Ing. Jaroslav Sedláček, CSc.
- Ing. Eva Hýblová, Ph.D.
- Ing. Bc. Alois Konečný, Ph.D.
- Ing. Zuzana Křížová, Ph.D.
- Ing. Petr Valouch, Ph.D.
Mergers of capital companies are in the Czech Republic strictly determined by business law and accounting and tax legislation. Differences between national and international adaptations influence total assets and liabilities balances of participating companies, companies´ net assets value and owners´ investments. The aim of the project is analysis of accounting and tax procedures used in mergers, identifications of differences between national and international attitude and evaluation of impact on their reported asset and capital situation and on shareholders´ investments. There will be analyzed theoretical methods and procedures, incentives of leading companies to mergers, merger project solution and entrepreneur´s economy impacts. Founded empirical data will be compared to figured data of alternative option. The project leads to suggestions of business law rules and to suggestions of tax and accounting procedures adjustments that will enable users to eliminate differences between the approaches and that will lead to faithful depiction of participating companies´ economic situation.
Publikace
Počet publikací: 49
2012
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Changes in Reporting of Goodwill in Mergers & Acquisitions
European Financial Systems 2012, rok: 2012
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Influence of a merger on the value of assets of merged companies in the Czech Republic
Sborník z mezinárodní vědecké konference European Financial Systems 2012, rok: 2012
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Methods for Valuation of a Target Company at the M&A Market
MATHEMATICAL METHODS for INFORMATION SCIENCE and ECONOMICS, rok: 2012
2011
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Analysis of merger and acquisition development in the Czech Republic in 2001–2010
Conference Proceedings from 8th International Scientific Conference on Financial Management of Firms and Financial Institutions, rok: 2011
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ANALYSIS OF MERGER PROCESS IN THE CONDITIONS OF THE CZECH LEGISLATION
Proceedings of the 5th International Scientific Conference: Finance and the Performance of Firms in Science, Education and Practice., rok: 2011
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Analysis of the Financial Crisis Effect on Company Mergers
Recent Researches in E-Activities, rok: 2011
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Development of mergers and acquisitions in the conditions of the Czech economy 2001–2010.
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, rok: 2011, ročník: LIX, vydání: 7
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Development Trends at Markets with Mergers and Acquisitions in 2001–2010
Recent Researches in Economics - Proceedings of the 2nd International Conference on Finance and Accounting (ICFA’11), rok: 2011
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The Development of the Number and the Structure of Mergers of Trading Companies in the Czech Republic in 2001–2010
Recent Researches in Economics and Management Transaformation- Proceedings of the 6th IASME/WSEAS International Conference on Economy and Management Transformation (EMT ´11), rok: 2011