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M&A transactions: Comprehensive analysis of the acquisition value
[M&A transakce: Komplexní analýza hodnoty akvizice]

Author

Listed:
  • Lukáš Hruboň

Abstract

In the article, the author presents a comprehensive method for evaluating value created in an M&A transaction from the perspective of a buyer, a seller, and a combined entity. This evaluation shall be performed by a buyer both before the investment (ex ante) and with a reasonable hindsight (ex post). In a practical separate chapter, the author also provides an overview of the main tax and legal consequences of the available transaction structures (sale of shares, merger, sale of the business enterprise, sale of individual assets or contribution in-kind) in the Czech environment.

Suggested Citation

  • Lukáš Hruboň, 2024. "M&A transactions: Comprehensive analysis of the acquisition value [M&A transakce: Komplexní analýza hodnoty akvizice]," Oceňování, Prague University of Economics and Business, vol. 17(1), pages 3-15.
    • Handle: RePEc:prg:jnloce:v:17:y:2024:i:1:id:291:p:3-15
    DOI: 10.18267/j.ocenovani.291
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    More about this item

    Keywords

    M& A; fúze a akvizice; oceňování podniku; synergie; zdanění M& A transakcí; komplexní analýza hodnoty akvizice;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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