Detail publikace

ASSESSMENT OF IMPACT OF CAPITAL ACQUISITIONS ON THE ECONOMIC SITUATION OF CONSOLIDATED ENTITIES IN THE CZECH REPUBLIC

RAJCHLOVÁ, J., FEDOROVÁ, A., SOMERLÍKOVÁ, K., GREGA L.

Originální název

ASSESSMENT OF IMPACT OF CAPITAL ACQUISITIONS ON THE ECONOMIC SITUATION OF CONSOLIDATED ENTITIES IN THE CZECH REPUBLIC

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

Business acquisition constitutes a fundamental aspect of business environment formation. Our research has focused on assessment of impact of capital acquisition on the economic condition of the company. Therefore, the second research level has been initiated, focusing on the individual assessment of the single companies to identify allocation of synergy between consolidated units and parent companies in the Czech Republic. For our research, taking into consideration availability of data and subsequent explanatory value of the results, we will consider synergistic effect as presented in the Ansoff’s concept. Consolidated financial statements of totally 719 groups of accounting entities – business concerns in the Czech Republic has been studied in the research. A composite indicator, as the modern tool for comparison and evaluation of development of entities, has been selected to compare individual economic indicators of parent companies and group of their companies. We believe that developed arguments allow us to formulate conclusion that capital acquisitions, resulting in the years 2008–2013 in the obligation to compile consolidated financial statement, have brought positive financial synergistic effects in majority of cases, and we can rank them among successful business activities.

Klíčová slova

acquisition, consolidated reporting entities, synergistic effect, composite indicator, economic indicators

Autoři

RAJCHLOVÁ, J., FEDOROVÁ, A., SOMERLÍKOVÁ, K., GREGA L.

Vydáno

31. 10. 2019

ISSN

1211-8516

Periodikum

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Ročník

118

Číslo

67

Stát

Česká republika

Strany od

1335

Strany do

1345

Strany počet

11

URL

https://acta.mendelu.cz/67/5/1335/

BibTex

@article{BUT160112,
  author="Anna {Fedorová}",
  title="ASSESSMENT OF IMPACT OF CAPITAL ACQUISITIONS ON THE ECONOMIC SITUATION OF CONSOLIDATED ENTITIES IN THE CZECH REPUBLIC",
  journal="Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis",
  year="2019",
  volume="118",
  number="67",
  pages="1335--1345",
  issn="1211-8516",
  url="https://acta.mendelu.cz/67/5/1335/"
}