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Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere

Author

Listed:
  • Carmen NISTOR
  • Monica PUIU
  • Anca Simona HROMEI

    (Doctoral School of Economics and Business Administration, Alexandru Ioan Cuza University, Iaşi, România)

Abstract

The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the reorganizational process of companies. Beginning with the analysis of the international accounting framework regarding companies restructuring operations, we present specific issues related to fraudulent practices. Many researchers have tried to explain the poor performance of the acquisition process and the fact that many deals do not create value to companies involved. In our approach we identify key problems faced and solutions used by acquirers during the stages of the acquisition process. Based on the international practices the results show that cross-border mergers and acquisition is a complex process, in which companies involved have to pay attention to national and international accounting regulation and the features identified in each country.

Suggested Citation

  • Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 47-53, February.
  • Handle: RePEc:cmj:interc:y:2013:i:27:p:47-53
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    File URL: http://www.mi.bxb.ro/Articol/MI_27_7.pdf
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    More about this item

    Keywords

    Fraud; Cross-border; Mergers; Acquisitions; National and international accounting regulation;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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