Analýza daňových a účetních postupů při fúzích (The analysis of tax and accounting procedures in mergers)
- Project Identification
- Project Period
- 1/2011 - 12/2013
- Investor / Pogramme / Project type
Czech Science Foundation
- Standard Projects
- MU Faculty or unit
Faculty of Economics and Administration
- doc. Ing. Jaroslav Sedláček, CSc.
- Ing. Eva Hýblová, Ph.D.
- Ing. Bc. Alois Konečný, Ph.D.
- Ing. Zuzana Křížová, Ph.D.
- Ing. Petr Valouch, Ph.D.
Mergers of capital companies are in the Czech Republic strictly determined by business law and accounting and tax legislation. Differences between national and international adaptations influence total assets and liabilities balances of participating companies, companies´ net assets value and owners´ investments. The aim of the project is analysis of accounting and tax procedures used in mergers, identifications of differences between national and international attitude and evaluation of impact on their reported asset and capital situation and on shareholders´ investments. There will be analyzed theoretical methods and procedures, incentives of leading companies to mergers, merger project solution and entrepreneur´s economy impacts. Founded empirical data will be compared to figured data of alternative option. The project leads to suggestions of business law rules and to suggestions of tax and accounting procedures adjustments that will enable users to eliminate differences between the approaches and that will lead to faithful depiction of participating companies´ economic situation.
Total number of publications: 49
Mergers of Trading Companies and Causes of Their failure
Engineering Economics, year: 2018, volume: 29, edition: 4, DOI
Financial statements in the financial decision making
Proceedings of the 13th International scientific conference: European Financial Systems 2016, year: 2016
The reporting of goodwill in national and international context: Evidence from the Czech Republic
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, year: 2016, volume: 13, edition: 2016
Comparison of investment in selected sectors of the Czech economy
Proceedings (Part III.) from 10th International Scientific Conference on Financial Management of Firms and Financial Institutions, year: 2015
Impact of Mergers of Czech Companies on their Profitability and Returns
Ekonomický časopis, year: 2015, volume: 63, edition: 4
Motives for Combinations of Trading Companies
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, year: 2015, volume: 63, edition: 1
Motives of M&A in the US, European and Asian markets
Proceedings of the 2nd International Conference on Education Reform and Modern Management (ERMM2015), published on the Advances in Social Science, Education and Humanities Research, year: 2015
Analysis of mergers in Czech agricultural companies
Agricultural Economics, year: 2014, volume: 60, edition: 10
Changes in Property and Ownership Structure of Companies as a Consequence of Mergers in the Czech Republic
Engineering Economics, year: 2014, volume: 25, edition: 2, DOI
Mergers and Acquisitions in the Selected Countries of Central and Eastern Europe
Proceedings of the 11th International Scientific Conference on European Financial Systems 2014, year: 2014