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Cross-border mergers on the rise - are they?
[Přeshraniční fúze na vzestupu - nebo ne?]

Author

Listed:
  • Iveta Plucarová
  • Jana Skálová

Abstract

The Transformation Act came into effect in 2008 as a consequence of transposition of the Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies. The directive aims to secure conditions for cross-border mergers within the European Union. This paper focuses on presentation of results of a study whose aim was to identify the development of characteristics of the cross-border mergers with the participation of a Czech company within eight years after the effective date of the Transformation Act. The analysis is based on real life data of mergers. The research focuses on the development of quantity and type of cross-border mergers whose project was filed in the public register, quantity of finished mergers, number of participating companies and the country under whose legal system the participating companies operate, the position of Czech companies, ownership structure of participating companies, their legal form. The obtained data reveal the persistent differences in the national law of the member states which prevent the proliferation of cross-border mergers. According to the authors, this situation can be solved by the unification of the cross-border mergers legislation within the European Union as a whole.

Suggested Citation

  • Iveta Plucarová & Jana Skálová, 2017. "Cross-border mergers on the rise - are they? [Přeshraniční fúze na vzestupu - nebo ne?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(1), pages 71-87.
    • Handle: RePEc:prg:jnlcfu:v:2017:y:2017:i:1:id:493:p:71-87
    DOI: 10.18267/j.cfuc.493
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    More about this item

    Keywords

    Cross-border mergers; The decisive day; EU Directive; Přeshraniční fúze; Rozhodný den; Směrnice EU;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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