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The paper concentrates on tax aspects of merger with a special attention to cross-border ones. Despite the fact that Directive, which set the conditions for mergers, business investment and exchange r...
In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, fi...
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU...
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Horizontal mergers may be approved if antitrust authorities believe that new entry would limit any anticompetitive effects. This argument (‘the potential entry defense’) has led to mergers being appro...
This article shows that mergers between close competitors in the music radio industry lead toimportant changes in product positioning. Firms that buy competing stations tend to differentiatethem and, ...
This paper examines the effects of multimarket contact on advertising prices in the U.S. radio broadcasting industry. While it is in general difficult to measure the effect of multimarket contact on c...
We study non-U.S. companies that have used reverse mergers as a means to adopt U.S. corporate law (and sometimes U.S. securities law as well). Early adopters of cross-border reverse mergers and those ...
Agriculture represents a significant part of the national economy. It secures production of food and influences many related processing industries. Although the volume of agricultural production and i...
Explores the effect of mergers on product markets by examining the evolution of market structure in metropolitan retail banking industry in North Carolina. Basis of the antitrust policy toward bank me...
This study investigates the stock market effects of airline mergers and acquisitions that took place in the U.S. during the period 1985-2001 on rival domestic airlines. We document significant positiv...
This article will address issues that must be addressed by a prudent buyer during and negotiation or due diligence review. Attorneys advising buyers should be aware of the pitfalls and present alter...
Public corporations are republics: The ultimate authority rests with voters (shareholders), but managed by elected representatives (board of directors).
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
The purpose of this study is to test market efficiency with respect to merger and acquisition announcements using standard event study methodology. Specifically, this study analyzes the effects of U...

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