ANALYSIS OF FINANCE DEMONSTRATIVES IN THE PROCESS OF ECONOMIC MERGERS ON CONSOLIDATIONS BUSINESS

This article addresses, qualitatively and quantitatively, the process of business mergers and consolidations, explaining the main aspects of each of its stages and focusing, however, on the economic-financial analysis involved in it. In this way, it demonstrates in detail how the necessary calculations are carried out. Business managers, especially managers, directors and shareholders, are mainly interested in maximizing corporate wealth, arising from the synergistic effects of mergers and consolidations. However, the complexity of this type of transaction demands professionals and specialized and up-to-date knowledge on the subject for its implementation, the primary reason for preparing this scientific work. To this end, we use the bibliographic and documentary research methodologies, prioritizing the main authors and authorities on finance and controllership.