RELEVANCE OF THE ACCOUNTING INFORMATION FOR THE MERGERS AND ACQUISITIONS IN ROMANIA

Alin Emanuel Artene () and Aura Emanuela Domil ()
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Alin Emanuel Artene: TIBISCUS UNIVERSITY OF TIMISOARA
Aura Emanuela Domil: WEST UNIVERSITY OF TIMISOARA

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 70-75

Abstract: In the Romanian economic environment entities are operating, we can find a large number of factors that obstruct the development of many economic entities such as: the perpetual economic and financial crisis, bureaucracy, inflation, competition and many others. In our opinion a solution to overcome the difficulties Romanian economic entities are facing is merger or acquisition. The relevance of the advance accounting process such as merger and acquisition can be a support for many small and medium sized enterprises witch in the last year had functioned at the same parameters as the year before. Trough merger this type of entities can harmonize their production process, find ways to develop new and improved products and production processes and last but not least increase the percentage of research and development among Romanian economic entities.

Keywords: financial accounting; merger; acquisition; assets and liabilities; goodwill (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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