Approaches to the determination of the economic essence of mergers and absorption transactions

Автор: Ovchinnikova L.S.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 4-3 (50), 2019 года.

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The article discusses various approaches to the determining of the M&A process substance in the contect of legal, accounting and economic approaches. The positions of various authors on the definition of this process are analyzed. According to the results of the analysis, epy complete understanding of the mergers and acquisitions subtance is proposed, combining all the main approaches considered.

Investments, restructurization, mergers and acquisitions, integration, asset purchase, corporate control

Короткий адрес: https://sciup.org/170189914

IDR: 170189914   |   DOI: 10.24411/2411-0450-2019-10584

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