Cross-Border Mergers & Acquisitions Performance Measurement

Metody měření výkonnosti/efektivnosti přeshraničních fúzí a akvizic

Hoang Long Pham

Český finanční a účetní časopis, 2014, vol. 2014, issue 3, 122-131

Abstract: Mergers and acquisitions (M&A) have been long attracted interest from academics. Especially the performance of cross-border mergers and acquisitions is a popular research topic in recent years. Researchers have come up with various criteria to evaluate M&A performance. There are inconclusive results on the literature on the consequences of cross border mergers and acquisitions (M&A) on corporate performance. This paper investigates and summaries the three most widely used measures of M&A financial performance, namely accounting-based measures, market models-based measures and managers' subjective assessments and its effects on the financial performance.

Keywords: Cross-border Merger and Acquisition; Performance measurement; Financial Performance; Přeshraniční fúze a akvizice; Měření výkonnosti; Finanční výkonnost (search for similar items in EconPapers)
JEL-codes: G34 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.413

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