Fusioni e scissioni negative

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review


This essay analyses problems related to mergers and divisions of companies where the transferred assets and liabilities, as a whole, have a negative value from an accounting or an effective/market point of view ("negative m/d"). Such operations, particularly frequent in crisis context, are scrutinized in relation to their pursued ames and relevant interest, as well as to their limits emerging from the law. A special attention is given to the interests of the involved shareholders and to the ways of their satisfaction, among which two discussed techniques are positively considered: the "double share exchange ratio" in divisions and the "inconsistent share exchange ratio" in mergers.
Titolo tradotto del contributo[Autom. eng. transl.] Negative mergers and demergers
Lingua originaleItalian
pagine (da-a)537-558
Numero di pagine22
Stato di pubblicazionePubblicato - 2018


  • Division
  • Fusione
  • Merger
  • Scissione


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