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Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext

Author

Listed:
  • Daniel Goagara
  • Sorinel Domnisoru
  • Sorin Vînatoru

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Market 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.

Suggested Citation

  • Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru, 2011. "Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 64-69.
  • Handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:64-69
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    File URL: http://feaa.ucv.ro/AUCSSE/0039v3-010.pdf
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    References listed on IDEAS

    as
    1. Laura GIURCA VASILESCU, 2008. "A Swot Analysis Of Smes� Development In Romania," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(4(6)_Wint).
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    ritical; combination of entities; evaluation; merger; fair value; corporate interest;

    JEL classification:

    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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