The previous evaluation process in business mergers and acquisitions in Peru

Authors

  • Cleofé Maritza Verástegui Corrales Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables https://orcid.org/0000-0002-2560-3831
  • Arturo Guillermo Ortiz Burga Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas de la
  • Rose Mary Parra Rivera Universidad Nacional Mayor de San Marcos, Escuela Negocios Internacionales

DOI:

https://doi.org/10.15381/quipu.v26i51.14536

Keywords:

Fusion, acquisition, monopoly, free competition, business concentration.

Abstract

Objective: To optimize the process of prior evaluation in mergers and acquisitions in Peru. Method: It is a descriptive and correlational investigation. The comparative law was used as analysis methodology for the law projects under study. Results: In the analysis of the economic impact, the sample consisted of 1 750 companies according to annual sales value and economic sectors such as lawyer services and agroindustries. The results indicated that the Proposals of Application of Thresholds on Projects of Law lack foundation and it has been verified that its uniformly application might be ineffective to all the economic sectors. Conclusions: The improvement of the process of prior evaluation in mergers and acquisitions will create an environment of trust in the CEOs of Peruvian companies, strengthen the capital and securities markets and contribute to the sustained growth of the country due to the whole favorable environment outlook

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Author Biographies

  • Cleofé Maritza Verástegui Corrales, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables

    Doctora en Política Fiscal y Sistema Tributario por la Universidad Nacional Mayor de San Marcos

    MBA por la Universidad del Pacífico

    Contadora Pública por la Universidad Inca Garcilaso de la Vega

    Temas de Investigación: Finanzas, Banca, Gestión Estratégica, Políticas Públicas.

     

  • Arturo Guillermo Ortiz Burga, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas de la

    Magister en Derecho Civil por la Universidad Alas Peruanas

    Contador Público por la Universidad Nacional Hermilio Valdizán

  • Rose Mary Parra Rivera, Universidad Nacional Mayor de San Marcos, Escuela Negocios Internacionales

    Magister en Derecho Civil y Comercial por la Universidad Nacional Mayor de San Marcos

    Abogado por la Universidad Nacional Mayor de San Marcos

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Published

2018-09-13

Issue

Vol. 26 No. 51 (2018)

Section

Review Articles

License

Copyright (c) 2018 Cleofé Maritza Verástegui Corrales, Arturo Guillermo Ortiz Burga, Rose Mary Parra Rivera

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Verástegui Corrales, C. M., Ortiz Burga, A. G., & Parra Rivera, R. M. (2018). The previous evaluation process in business mergers and acquisitions in Peru. Quipukamayoc, 26(51), 119-129. https://doi.org/10.15381/quipu.v26i51.14536