This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market....

This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market....

Mergers are transactions often used as growth strategies by companies that are trying to gain a competitive advantage, or in order to fulfil their objectives. In this period, marked by uncertainty and risk, mergers can be an effective way to enhance the competitive power on the market, or a way...

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...

Ţinând cont de importanţa acordată în ultimii ani operaţiunilor de reorganizare, ca strategii de îndeplinire a obiectivelor pe termen mediu şi lung, lucrarea de faţă a urmărit realizarea unui studiu teoretic cu privire la tema fuziunii societăţilor comerciale, fiind analizate studii...

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...

Given the emphasis in recent years on reorganizing operations, as strategies for achieving the medium and long term objectives of the companies, this paper aims to enable a theoretical study on the subject of mergers between companies, by analyzing the recent literature regarding this subject,...

This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public...

Nowadays, merger transactions are more and more popular, even at the level of Romania. Together with this trend, the need to identify whether these restructuring operations lead to the expected results becomes increasingly evident. This paper aims at analysing the financial performance of 87...

At the level of Romania, very few studies approach the issue of how mergers can influence the medium-term financial performance of the participating companies. International studies often obtain contradictory results when measuring the impact of mergers on the financial performance. This study...