| Autor: Aleksandra Gąsior | 19 |
Strony: 19-37
pełen tekst
ASSESSMENT OF COMPANIES’ MERGERS AND ACQUSITIONS PROCESSES
Summary
Companies still have been facing the dilemma of its development, aiming to achieve success through the internal or external development. Regardless of the new forms of consolidation in the form of acquisitions and mergers, the Polish economy systematically has been adjusting to proven and tested principles of activities on the market for highly developed countries. With the growing importance of globalization the role of economic occurrence in the form of mergers and acquisitions has increased, especially in international dimension. Assist in the efficient and easier implementation of the M&A processes in Poland, must be found in the legal, institutional and organizational arrangements, which were introduced in recent years: the amendment of the Accounting Act, or changes in the Code of Commercial Companies. In the Author’s opinion the amenities can be seen in the case of some companies of the telecommunications sector. The process of acquisition has been implementing well, despite the short time horizon. Improvement in key fi nancial indicators of surveyed companies can be seen easy. Even if they are not satisfactory, suggested changes in the longer term the vast development.
pełen tekstASSESSMENT OF COMPANIES’ MERGERS AND ACQUSITIONS PROCESSES
Summary
Companies still have been facing the dilemma of its development, aiming to achieve success through the internal or external development. Regardless of the new forms of consolidation in the form of acquisitions and mergers, the Polish economy systematically has been adjusting to proven and tested principles of activities on the market for highly developed countries. With the growing importance of globalization the role of economic occurrence in the form of mergers and acquisitions has increased, especially in international dimension. Assist in the efficient and easier implementation of the M&A processes in Poland, must be found in the legal, institutional and organizational arrangements, which were introduced in recent years: the amendment of the Accounting Act, or changes in the Code of Commercial Companies. In the Author’s opinion the amenities can be seen in the case of some companies of the telecommunications sector. The process of acquisition has been implementing well, despite the short time horizon. Improvement in key fi nancial indicators of surveyed companies can be seen easy. Even if they are not satisfactory, suggested changes in the longer term the vast development.