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Şirket birleşmeleri ve birleşen şirketlerin değerlemesi

Corporate mergers and the valuation of the mergers

  1. Tez No: 62431
  2. Yazar: ORHAN ÇELİK
  3. Danışmanlar: PROF. DR. YÜKSEL KOÇ YALKIN
  4. Tez Türü: Yüksek Lisans
  5. Konular: İşletme, Business Administration
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 1997
  8. Dil: Türkçe
  9. Üniversite: Ankara Üniversitesi
  10. Enstitü: Sosyal Bilimler Enstitüsü
  11. Ana Bilim Dalı: Belirtilmemiş.
  12. Bilim Dalı: Belirtilmemiş.
  13. Sayfa Sayısı: 188

Özet

Özet yok.

Özet (Çeviri)

SUMMARY When two ör more companies come together under common ownership, this is referred to as a“business combinations”. Not ali combinations are similar in nature. For business, legal and accounting purposes it has become necessary to differentiate between the foraıs of combinations. At the extremes it is easy to decide what a merger and acquisitions (M&A). When two companies come together, with the shareholders and directors of the two companies supporting the idea of the combinations and continuing to have an interest üı the combined business, it is a merger. however, when a large company makes a cash bid for the shares of a smaller company, the directors of the small company advise their shareholders not to seli but the shares are sold anyvvay and neither the pre-bid shareholders nor the directors of the purchsed company have any continuing interest in the enlarged business, it is clearly an acquisition. M&A have raised importend issues both for business decisions and for public policy formulations. No firm is regarded safe from a M&A posibiliry. On the more positive side, M&A may be critical to the healty expansion of business firms as they evolve through successive stage of growth and devolopment Both internal and external growth may be complementary in the long-range evolution of firms. Succussfull entry into new product markets and into new geographical markets by a firm may require M&As at some stage in the firm's development. Sucesseful compitition in interaational markets may depend on capabilities obtained in a timely and efficient fashion through M&As. Some have argued that highest and best uses, thereby increasing shareholder value. 159Theoretically a firm will become a bidder when it sees an opportunity to make an investment with a positive incremental net present value. It is likely to perseive such an opportunity, either a. where it consider that the incremental cash flows from the investment, when discounted at a rate consistent with the level of risk associated with those cash flows, are positive; or b. where the reduction in the level of risk associated with the bidder's existing cash flovs causes the appropriate rate for discounting those cash flows to fall, thus increasing the NPV of the existing cash flows of the bidder. 160

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