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Abstract(s)
As fusões e aquisições são um processo, nos dias de hoje, cada vez com mais relevância em Portugal. As empresas recorrem a este processo para atingirem os seus objetivos, no mercado em que atuam, mais rapidamente. Verifica-se que este processo acontece mais entre empresas que atuam no mesmo mercado e/ou produzem os mesmos produtos ou serviços.
As empresas em estudo, pertencem ambas ao ramo da limpeza pofissional, e estão inseridas numa holding com capital 100% português. A pedido das mesmas, os nomes das entidades atribuidos no presente estudo são nomes fictícios por motivos de confidencialidade.
O objetivo deste estudo é analisar o impacto deste processo antes e depois da fusão, através do cálculo de rácios económico-financeiros e da atividade considerados mais relevantes para este estudo caso. Também como objetivo secundário é apresentar as motivações das empresas e repectiva holding para a tomada desta decisão, identificadas no documento do projeto de fusão elaborado pelos intervenientes e aprovado em assembleia geral.
Este estudo será efetuado através de uma pesquisa qualitativa das demonstrações financeiras das duas empresas identificadas antes e após a fusão, recorrendo ao estudo caso de uma fusão por incorporação.
Nowadays, Mergers and acquisitions are a process with more relevance in Portugal. The companies use this process to fulfill their targets in the markets more quickly. It turns out that this process happens more between companies that are operating in the same market or produce the same products or services. The companies in study, both belong to the professional cleaning branch and they are inserted in a holding with 100% Portuguese capital. As per their request, the names of the entities assigned in the present study are fictional names due to confidentiality reasons, The goal of this study is to analyze the impact of this process before and after the merge, through the calculation of financial-economic ratios of the activity, considered more relevant for this study-case. Also as secondary goal, is to present the reasons of the companies and the respective holding for this decision, duly identified in the merge project documentation prepared by the stakeholders and approved in the general meeting. This study will be performed by a qualitative research of the financial demonstrations of the two companies identified before and after the merge, using a case study of a merger by incorporation.
Nowadays, Mergers and acquisitions are a process with more relevance in Portugal. The companies use this process to fulfill their targets in the markets more quickly. It turns out that this process happens more between companies that are operating in the same market or produce the same products or services. The companies in study, both belong to the professional cleaning branch and they are inserted in a holding with 100% Portuguese capital. As per their request, the names of the entities assigned in the present study are fictional names due to confidentiality reasons, The goal of this study is to analyze the impact of this process before and after the merge, through the calculation of financial-economic ratios of the activity, considered more relevant for this study-case. Also as secondary goal, is to present the reasons of the companies and the respective holding for this decision, duly identified in the merge project documentation prepared by the stakeholders and approved in the general meeting. This study will be performed by a qualitative research of the financial demonstrations of the two companies identified before and after the merge, using a case study of a merger by incorporation.
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Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Fusões e Aquisições Motivações Demonstrações financeiras Rácios económico-financeiros Motivations Economic-financial ratios Mergers and acquisitions Financial demonstrations