Mergers & Acquisitions in the European Union. Acquisition Activity & Economic Performance
The paper is focused on the relationship between the level of acquisition activity and the external conditions in which transactions occur or further develop. It deals with the dependence between acquisition activity and economic performance, and, at the same time, with the dependence between acq...
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| Format: | Article |
| Language: | English |
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University of Finance and Administration
2017-12-01
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| Series: | ACTA VŠFS |
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| Online Access: | https://www.vsfs.cz/periodika/acta-2017-2-01.pdf |
| Summary: | The paper is focused on the relationship between the level of acquisition activity and
the external conditions in which transactions occur or further develop. It deals with the
dependence between acquisition activity and economic performance, and, at the same
time, with the dependence between acquisition activity and the tax rate. Acquisition
activity is presented by the indicator 3M: the M-total, indicator of the total number of
transactions, M-score, indicator of the transaction frequency, and M-index, showing
the position within a given unit. The paper surveys acquisition activity in individual EU
countries, confrms the dependence between acquisition activity levels and economic
performance, and maintains that the tax rate is a signifcant factor contributing to the
given country´s acquisition activity level. |
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| ISSN: | 1802-792X 1802-7946 |