The Role of Finance Controlling in Mergers and Acquisitions

Alina Korbutiak (), Ihor Samsin (), Natalia Lokhanova (), Olena Zhuk () and Olena Ustymenko ()
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Alina Korbutiak: Department of Public, Corporate Finance and Finance Intermediation, Yuri Fedkovych Chernivtsi National University, Chernivtsi, Ukraine
Ihor Samsin: Department of Constitutional, Administrative and Financial Law, Khmelnytskyi University of Management and Law, Khmelnytskyi, Ukraine
Natalia Lokhanova: Department of Accounting, Analysis and Audit, Odesa National Economic University, Odesa, Ukraine
Olena Zhuk: Department of Economics and Business Finance, State University of Trade and Economics, Kyiv, Ukraine
Olena Ustymenko: Department of Civil Law Disciplines, Candidate of Juridical Sciences, V. N. Karazin Kharkiv National University, Kharkiv, Ukraine

International Journal of Economics and Financial Issues, 2025, vol. 15, issue 2, 155-162

Abstract: The aim of the study is to analyse finance controlling as a key factor in case of mergers and acquisitions. It is also to evaluate the quantitative impact of finance controlling on the dynamics of merger and acquisition (M&A) transactions. The research employed the graphic method and cluster analysis to study the dynamics of the global M&A market. Regression analysis was also used to determine the impact of financial controlling and the companies' M&A process. The results of the regression analysis, in particular the P-value, indicate the statistical significance of the influence of the predictor and confirm the relationship between finance controlling and the M&A market dynamics. In particular, the P-value for the number of transactions model is 0.0001, while for the value of transactions model - 0.0034, which indicates that there is no reason to reject the null hypothesis. This emphasizes the prospects for further study of the issue from a theoretical and practical perspective, in particular regarding the impact of internal controlling and the involvement of digitalization factors. Assessments of finance controlling in various industries and national economies are also important, which will give grounds to provide more reasonable recommendations for effective management in the current economic realities. Further research may focus on a deeper analysis of intra-company controlling and specific performance indicators. One of the areas of further research would be to analyse global statistics by country or economic sector.

Keywords: Mergers and Acquisitions of Companies; Finance Controlling; Transaction Market; Violation of Financial Control; Number of Transactions; Value of Transactions (search for similar items in EconPapers)
Date: 2025
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DOI: 10.32479/ijefi.17704

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