COMBATEREA FRAUDELOR IN FUZIUNEA DINTRE SOCIETATILE TRANSFRONTALIERE

Carmen Nistor, Monica Puiu and Anca Simona Hromei
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Anca Simona Hromei: Doctoral School of Economics and Business Administration, Alexandru Ioan Cuza University, Iaşi, România

Management Intercultural, 2013, issue 27, 47-53

Abstract: The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the reorganizational process of companies. Beginning with the analysis of the international accounting framework regarding companies restructuring operations, we present specific issues related to fraudulent practices. Many researchers have tried to explain the poor performance of the acquisition process and the fact that many deals do not create value to companies involved. In our approach we identify key problems faced and solutions used by acquirers during the stages of the acquisition process. Based on the international practices the results show that cross-border mergers and acquisition is a complex process, in which companies involved have to pay attention to national and international accounting regulation and the features identified in each country.

Keywords: Fraud; Cross-border; Mergers; Acquisitions; National and international accounting regulation (search for similar items in EconPapers)
JEL-codes: M41 M48 M49 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:interc:y:2013:i:27:p:47-53

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