The Corporate Mergers & Acquisitions Phenomenon

The modern financial manager is likely to be required to provide information for management decision making covering a vast array of activities which have financial implications, including decisions on sources of finance, project appraisal, dividend policy, working capital requirements and potential mergers and acquisitions (M&A). Despite all the M&A activity which takes place and the number of people who have commented on this phenomenon, it remains an under-researched area of business activity, thus further research is warranted. Issues such as cultural integration, a common identity and financial integration have not been resolved in theory and practice. It is also an area in which accounting regulations have been enacted in various ways without their effects being fully understood. So research in this area is timely. This book is an in depth look at some aspects of M&A activity and focuses upon why and how these take place. It places a particular emphasis upon accounting regulations and their effect upon financial reporting in this important but neglected area. Thus it is an important book in this area, written by a knowledgeable author. Professor Dr David Crowther, UK

Autorentext

PhD in Business and Management Research, Leicester Business School, DMU, Wielka Brytania. BSc w dziedzinie ekonomii. Tytu magistra rachunkowöci i finansów przedsi biorstw. MPhil in Quantitative Methods Applied to Economy, Santiago de Compostela, Hiszpania. Badacz w GOVCOPP. Bieg y ksi gowy i ekonomista.