Title The Assessment of Combination in Terms of the Scope of IFRS-3, Turkish Commercial Code and Tax Procedure Law (TPL) And The Determination of Combination Success with TOPSIS Method
Authors Mustafa MORTAŞ,Abdurrahman GÜMRAH
Abstract The purpose of this study is to analyze the effect of the transactions of combinations and acquisitions on the financial performance of companies, especially within the scope of IFRS 3 Business Combinations-Standard. For this purpose, eleven companies which are listed in Borsa Istanbul and carried out the processes of combinations and acquisitions in accordance with IFRS-3 in 2010 were included in the analysis. The performance ratings of mentioned companies were made using the TOPSIS method with the help of financial ratios which took place between 2010-2013 period. Based on the results obtained, companies which have the highest and lowest performance values by years have been identified. In this study; it has been reached that combinations which have fully determined goals and objectives, are managed well and have the selection of correct source fundings’ have a positive effect on the financial performance of the companies.
Keywords Business Combination,Accounting/Financial Reporting Standards,IFRS-3 Business Combination,Financial Performance,TOPSIS Method
Journal IJSES - International Journal Of Social And Economic Sciences
Issue Issue 1
Page 039-051
Year 2016
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