Český finanční a účetní časopis 2015(1):70-84 | DOI: 10.18267/j.cfuc.437

Financial due diligence

Jekaterina ©mídová
Ing. Jekaterina ©mídová - doktorandka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká ąkola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <xboye01@vse.cz>.

This article is focused on the process of implementation of due diligence. It goal is to define briefly general issue and describe in detail basic points of the screening. The basic part of the article is aimed to key points of the process of due diligence and notify steps which should be paid to attention. Because of the Czech written literature and articles don´t pay such an attention to adjustments, which are performing in financial statements and have an impact to transaction price negotiation and exposure of the risks, the article describe adjustments of balance sheet items.

Keywords: Due diligence; Mergers and acquisitions; Adjusted EBITDA.
JEL classification: M41

Published: March 1, 2015  Show citation

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©mídová, J. (2015). Financial due diligence. Czech Financial and Accounting Journal, 2015(1), 70-84. doi: 10.18267/j.cfuc.437
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    References

    1. Howson, P. (2003): Due Diligence: The Critical Stage in Mergers and Acquisition. Aldershot, Gower, 2003.
    2. Bing, G. (2008): Due Diligence: Planning, Questions, Issues. Westport, Praeger, 2008.
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    6. Lajoux, A. - Elson, C. (2010): The Art of M&A Due Diligence, Second Edition: Navigating Critical Steps and Uncovering Crucial Data. New York, McGraw Hill Professional, 2010.
    7. Wangerin, D. D. (2011): M&A Due Diligence, Post-acquisition Accounting Information, and Financial Consequences. Madison, University of Wisconsin-Madison, 2011, disertační práce.
    8. O'Reilly, P. (2005): Financial Due Diligence a Review of Key Issues Accountancy Ireland, 2005, roč. 37, č. 6, s. 38.

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