The Effects of Capital Structure of the Company Taking over on the Goodwill or Negative Goodwill Disclosed in the Merging Process
AbstractThe purpose of the paper is to examine the dependency between the capital structure of the companies taking over other companies and the goodwill disclosed as a result of the merger. The paper uses the data of the Polish companies merging in the period between 2002-2013. The formulated research hypothesis regarding the existence of a correlation between the D/E (debt to equity) ratio and the value of the company (goodwill) was positively verified for the mergers completed after 2009 (upon the financial crisis manifested in Poland). This study uses linear regression analysis.
|Publication size in sheets||0.4|
|Book||Stanisic Milovan, Petrovic Zoran, Vicentijevic Kosana, Barjaktarovic Lidija, Nemanja Stanisic (eds.): Contemporary Financial Management : book of proceedings, 2015, Singidunum University, ISBN 9788679126160, 209 p.|
|Keywords in English||mergers, acquisition, goodwill, capital structure|
|Score|| = 0.0, 20-08-2019, BookChapterMatConfByConferenceseries|
= 0.0, 20-08-2019, BookChapterMatConfByConferenceseries
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