December 2023

Volume 06 Issue 12 December 2023
The Impact of Business Merger on the Profitability and Income Taxes: Case Study of two CPA Firms
1Dr. Ibrahim M. Oleimat, 2Dr. Khalil Abu Saleem, 3Dr. Amer Rashed, 4Mr. Muaath M. Oleimat, 5Ali M. G. Khawaldeh, 6Dr. Satam Ali Al- Mtari, 7Mr. Ahmad Al- Issa
1Financial Consultant & Managing Partner
2Associate Professor- Faculty of Business Studies Arab Open University (AOU)-Jeddah-KSA
3Internal Audit Manager 4Audit Partner – Helpers of Success 5Police Officer 6PhD Accounting
7General & Admin Exp. Senior Officer
DOI : https://doi.org/10.47191/ijsshr/v6-i12-83

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ABSTRACT

Merger & Acquisitions are two distinct terms in business that describes the consolidations between companies through different ways. The study investigates the role impact of mergers and acquisitions over the profitability of companies. The results of this study shows that there is a significant impact that an organization experiences in its profitability and tax payments in situation of mergers, and based on the results the researchers recommended the companies that mergers are one of the best ways through which it can experience good growth by combating all the challenges

REFERENCES
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3) Brueller, N. N., Carmeli, A., & Markman, G. D. (2018). Linking merger and acquisition strategies to postmerger integration: A configurational perspective of human resource management. Journal of Management. 44(5). 1793-1818.

4) Christofi, M., Vrontis, D., Thrassou, A., & Shams, S. R. (2019). Triggering technological innovation through cross-border mergers and acquisitions: A micro-foundational perspective. Technological Forecasting and Social Change. 146. 148-166.

5) Singh, S., & Das, S. (2018). Impact of post-merger and acquisition activities on the financial performance of banks: A study of Indian private sector and public sector banks. Revista Espacios Magazine. 39(26). 25.

6) Welch, X., Pavićević, S., Keil, T., & Laamanen, T. (2020). The pre-deal phase of mergers and acquisitions: A review and research agenda. Journal of Management. 46(6). 843-878.
Volume 06 Issue 12 December 2023

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