Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext
AbstractMarket economy in Romania bring corporate takeovers and acquisitions. A purchase or acquisition of capital is the first mega-budget project, because a commercial entity might decide to take another business entity only if it increases shareholder wealth. Looking at this strictly from the perspective of accounting information, we believe that the role of evaluation in this case is crucial, especially if we consider the need for rigorous knowledge level of this "wealth" of shareholders, as well as actual or potential growth opportunities Upon completion of the equity in the combination process itself, an aspect that we intend to clarify it. Romanian regulations do not provide merger entity for the purposes of assessing global asset assessment to reveal potential synergies, something which we consider it appropriate to highlight the critical manner.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.
Volume (Year): 3 (2011)
Issue (Month): 39 ()
ritical; combination of entities; evaluation; merger; fair value; corporate interest;
Find related papers by JEL classification:
- G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Laura GIURCA VASILESCU, 2008. "A Swot Analysis Of Smesï¿½ Development In Romania," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(4(6)_Wint).
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