El éxito de los procesos de fusión en el mercado de auditoríael caso de PriceWaterhouseCoopers

  1. Fuentes Barberá, Cristina de
  2. García Benau, María Antonia
  3. Pucheta Martínez, María Consuelo
  4. Ruiz Barbadillo, Emiliano
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2015

Volumen: 18

Número: 1

Páginas: 55-67

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2014.03.005 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva compa�nía en términos de cifra de negocios y el aumento de la cuota de mercado. El estudio, aplicando metodología utilizada en trabajos anteriores, comprende el periodo 1997-2003, incluyendo 5 a�nos posteriores a la fusión, que se llevó a cabo en 1998. Los resultados revelan que PriceWaterhouse y Coopers & Lybrand hubiesen alcanzado una cuota de mercado y una facturación inferior a la de sus competidores más directos en caso de no haberse fusionado, aunque las diferencias no son significativas. Por otra parte, la firma fusionada alcanzó una facturación y cuota de mercado significativamente superior a la de sus competidoras más relevantes, siendo en este caso las diferencias estadísticamente significativas. Así pues, este trabajo nos permite concluir que la firma resultante de la fusión, PriceWaterhouseCoopers, ha alcanzado un grado de penetración en el mercado de auditoría mayor que el de sus competidores más directos

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