IDEAS home Printed from https://ideas.repec.org/a/rau/journl/v8y2013i1p140-144.html
   My bibliography  Save this article

Merger And Acquisions In Romania. Accounting And Fiscal Issues

Author

Listed:
  • Ionut Cosmin Lungu

    (Romanian American University, Bucharest)

Abstract

Nowadays the need for revenues for the state budget is one of the main issues and concerns of the Romanian authorities. The Romanian legislator positive surprise the public by issuing regulations to facilitate implementation of restructuring measures such as division, merger, liquidation and eliminate some of the "short circuits" that could affect these restructuring measures.

Suggested Citation

  • Ionut Cosmin Lungu, 2013. "Merger And Acquisions In Romania. Accounting And Fiscal Issues," Romanian Economic Business Review, Romanian-American University, vol. 8(1), pages 140-144, March.
    • Handle: RePEc:rau:journl:v:8:y:2013:i:1:p:140-144
    as

    Download full text from publisher

    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/SP13/REBE-SP13-A14.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Thomas Straub, 2007. "Reasons for Frequent Failure in Mergers and Acquisitions," Springer Books, Springer, number 978-3-8350-9637-0, July.
    2. Aharon, David Y. & Gavious, Ilanit & Yosef, Rami, 2010. "Stock market bubble effects on mergers and acquisitions," The Quarterly Review of Economics and Finance, Elsevier, vol. 50(4), pages 456-470, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wang, Daojuan & Hain, Daniel S. & Larimo, Jorma & Dao, Li T., 2020. "Cultural differences and synergy realization in cross-border acquisitions," International Business Review, Elsevier, vol. 29(3).
    2. Morris, John J. & Alam, Pervaiz, 2012. "Value relevance and the dot-com bubble of the 1990s," The Quarterly Review of Economics and Finance, Elsevier, vol. 52(2), pages 243-255.
    3. Fuller, Caleb S. & Pusateri, Nicholas R., 2018. "A holistic approach to merger models with an emphasis on heterogeneity," The Quarterly Review of Economics and Finance, Elsevier, vol. 69(C), pages 260-273.
    4. Müller, Hans Christian, 2011. "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48683, Verein für Socialpolitik / German Economic Association.
    5. Huh, Kwang-Sook, 2015. "The performances of acquired firms in the steel industry: Do financial institutions cause bubbles?," The Quarterly Review of Economics and Finance, Elsevier, vol. 58(C), pages 143-153.
    6. Omoye, A. S. & Aniefor, S .J., 2016. "Mergers and Acquisitions: The Trend in Business Environment in Nigeria," Accounting and Finance Research, Sciedu Press, vol. 5(2), pages 1-10, May.
    7. Neha Kalra & Shaveta Gupta & Rajesh Bagga, 2013. "A Wave of Mergers and Acquisitions: Are Indian Banks Going Up a Blind Alley?," Global Business Review, International Management Institute, vol. 14(2), pages 263-282, June.
    8. Bianconi, Marcelo & Tan, Chih Ming, 2019. "Evaluating the instantaneous and medium-run impact of mergers and acquisitions on firm values," International Review of Economics & Finance, Elsevier, vol. 59(C), pages 71-87.
    9. ONAOLAPO Adekunle Abdul-Ramon & AJALA Oladayo Ayorinde, 2012. "Effects of merger and acquisition on the performance of selected Commercial Banks in Nigeria," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 2(7), pages 148-157, December.
    10. Diana Marieta Mihaiu & Radu-Alexandru Șerban & Alin Opreana & Mihai Țichindelean & Vasile Brătian & Liliana Barbu, 2021. "The Impact of Mergers and Acquisitions and Sustainability on Company Performance in the Pharmaceutical Sector," Sustainability, MDPI, vol. 13(12), pages 1-24, June.
    11. Hana BOR & Avraham KETKO, 2019. "A University Reinvents Itself: A Case Study For Understanding Strategic Mergers And Integration Between Academic Institutions," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 20(3), pages 241-258, July.
    12. Waleed Khalid & Kashif Ur Rehman & Muhammad Kashif, 2019. "The Impact of Merger and Acquisition Firms on Stock Market Bubble," Global Regional Review, Humanity Only, vol. 4(1), pages 335-342, March.
    13. Anne-Sophie Thelisson & Olivier Meier, 2022. "Managerial biases during a merger process in a government-controlled organization," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1315-1338, December.
    14. David WARD, 2009. "Needs Seeded Strategies," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 4(3(9)_Fall).
    15. Fomin, M., 2016. "Business cycles and acquisition policy: Analysis of M&A deals of metallurgical companies," Working Papers 6441, Graduate School of Management, St. Petersburg State University.
    16. Francine Lafontaine & Margaret E. Slade, 2021. "Presumptions in Vertical Mergers: The Role of Evidence," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 59(2), pages 255-272, September.
    17. Olbrich Michael & Quill Tobias & J. Rapp David, 2015. "Business Valuation Inspired by the Austrian School," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 10(1), pages 1-43, January.
    18. Harald Bathelt & Sebastian Henn, 2021. "Knowledge exchanges, trust, and secretive geographies in merger and acquisition processes," Environment and Planning A, , vol. 53(6), pages 1435-1453, September.
    19. Erio Castagnoli & Giacomo Cattelan & Fabio Maccheroni & Claudio Tebaldi & Ruodu Wang, 2021. "Star-shaped Risk Measures," Papers 2103.15790, arXiv.org, revised Apr 2022.
    20. ONAOLAPO Adekunle Abdul-Ramon & AJALA Oladayo Ayorinde, 2012. "Effects of merger and acquisition on the performance of selected Commercial Banks in Nigeria," International Journal of Business and Social Research, LAR Center Press, vol. 2(7), pages 148-157, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:8:y:2013:i:1:p:140-144. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alex Tabusca (email available below). General contact details of provider: https://edirc.repec.org/data/ferauro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.