The assessment of mergers and acquisitions of commercial banks in the Polish banking sector on forming the ratios ROAA and ROEA level
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
The article presents the analysis of mergers and acquisitions influence in the Polish banking sector on forming the ratios ROAA and ROEA level in commercial banks that participate in these transactions. The analysis presents the level of these ratios in commercial banks, in 51 cases of mergers and acquisitions, which took place during the years 1992-2009. Achieved results similarly indicate the lack of significant improvement in considered ratios. Different research results, in comparison with results receiving on developed markets, can be caused by delays in banks integration, common costs increasing of transactions with mother company, services provided for strategic shareholders and can result from motives described by the managerial hy-pothesis.
Authors and Affiliations
Zbigniew Korzeb
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