Articolul precedent |
Articolul urmator |
390 4 |
Ultima descărcare din IBN: 2023-10-31 12:59 |
Căutarea după subiecte similare conform CZU |
330.341.1 (41) |
Dinamica economică. Circuit economic (439) |
SM ISO690:2012 AEVOAE, George Marian, DICU, Roxana. The innovation perspective on the M&AS: a case study on the knowledge transfer synergies. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 192-200. ISBN 978-9975-127-67-7. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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CZU: 330.341.1 | ||||||
JEL: F63, G34, O34 | ||||||
Pag. 192-200 | ||||||
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Rezumat | ||||||
Economic entities get involved in mergers and acquisitions (M&As) because they are interested in external growth strategies which can lead to an increase in the wealth of the shareholders of the participating entities. In M&As, from an acquirer or a target’s perspective, a company brings its resources, which can be material or immaterial (knowledge). In the post-M&A phase, through the integration process the shareholders expect synergy gains, or that the combined firms to report efficiency gains higher than if they would activate separately. In nowadays, in a boundaryless economy, one of the most appreciated resources is knowledge. In this respect, the intangible assets, in general, and patents, in particular, are the accounting representation of knowledge in a company. They are also considered to be predictors for the deal value paid to the target company. To those we add the size of the target company, its core activity and the accounting practice, the latter being a significant mediator variable for the proposed models. |
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Cuvinte-cheie innovation, theories of the firm, M |
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