FINANCES OF THE INSTITUTIONAL SECTORS

PETLENKO Yuliia , KERIMOV Pavlo ¹

¹SI “Institute for Economics and Forecasting Ukrainian National Academy of Science”
OrcID ID : https://orcid.org/0000-0002-7793-7788

Theoretical aspects of amalgamation and absorption of enterprises

Some of the main approaches to defining of terms “amalgamation” and “absorption” in both domestic and foreign sources are examined. An attempt to clarify their common and diverse features is undertaken. Most significant characteristics, motives and forms of “amalgamation” and “absorption” of enterprises are offered.

Keywords:mergers, acquisitions of companies, capital, corporation.

JEL: G34, G38, L25.

PETLENKO Y. . Theoretical aspects of amalgamation and absorption of enterprises / Y. . PETLENKO, P. . KERIMOV // Фінанси України. - 2013. - № 8. - C. 113-121.