M&A transactions: Comprehensive analysis of the acquisition value

M&A transakce: Komplexní analýza hodnoty akvizice

Lukáš Hruboň

Oceňování, 2024, vol. 17, issue 1, 3-15

Abstract: In the article, the author presents a comprehensive method for evaluating value created in an M&A transaction from the perspective of a buyer, a seller, and a combined entity. This evaluation shall be performed by a buyer both before the investment (ex ante) and with a reasonable hindsight (ex post). In a practical separate chapter, the author also provides an overview of the main tax and legal consequences of the available transaction structures (sale of shares, merger, sale of the business enterprise, sale of individual assets or contribution in-kind) in the Czech environment.

Keywords: M& A; fúze a akvizice; oceňování podniku; synergie; zdanění M& A transakcí; komplexní analýza hodnoty akvizice (search for similar items in EconPapers)
JEL-codes: G34 (search for similar items in EconPapers)
Date: 2024
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://ocenovani.vse.cz/doi/10.18267/j.ocenovani.291.html (text/html)
http://ocenovani.vse.cz/doi/10.18267/j.ocenovani.291.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnloce:v:17:y:2024:i:1:id:291:p:3-15

Ordering information: This journal article can be ordered from
Editorial office Ocenovani, Prague University of Economics and Business, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic
http://ocenovani.vse.cz

DOI: 10.18267/j.ocenovani.291

Access Statistics for this article

Oceňování is currently edited by Časopis Oceňování

More articles in Oceňování from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().