Περίληψη:
This study examines diachronically through empirical past studies the post-merger firm performance in Greece. There is an attempt to depicture the M&As effects on their post-merger performance within a theoretical financial accounting perspective in many aspects. Even though there is a scarcity of studies on this specific subject, the more important studies in the area of post-merger performance in Greece are evaluated and categorised in three thematically discrete areas of related past: accounting studies, event studies, and studies from empirical surveys of executives. As there is no similar past effort, the motivation of this study is to fill this gap in the existing literature and provide a useful framework for academics, researchers and business practitioners about Greek merger activity. The theoretical research results from the post-merger performance studies analysis indicate the existence of special peculiarities to the Greek firms’ post-merger performance.