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The innovation perspective on the M&As: a case study on the knowledge transfer synergies

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dc.contributor.author Aevoae, George Marian
dc.contributor.author Dicu, Roxana
dc.date.accessioned 2020-02-10T14:23:39Z
dc.date.available 2020-02-10T14:23:39Z
dc.date.issued 2019-04
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/44
dc.description 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 = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 192-200. ISBN 978-9975-127-67-7. en_US
dc.description.abstract 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. CZU: 330.341.1; JEL: F63, G34, O34. en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject innovation en_US
dc.subject theories of the firm en_US
dc.subject M&As en_US
dc.subject innovation en_US
dc.subject performance en_US
dc.title The innovation perspective on the M&As: a case study on the knowledge transfer synergies en_US
dc.type Article en_US


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