Год выпуска: 2012 Автор: Humberto Nuno Rito Ribeiro Издательство: LAP Lambert Academic Publishing Страниц: 636 ISBN: 9783659233623
Описание
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...
