Ekonomska misao i praksa, , 2025.
Prethodno priopćenje
https://doi.org/10.17818/EMIP/2025/46
SUPPLEMENTARY PUBLIC INDICATORS FOR EFFECTIVE PRE-M&A DUE DILIGENCE
Adela Zborilova
; Češko sveučilište za biotehničke i društvene znanosti u Pragu, Odjel za menadžment
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* Dopisni autor.
Sažetak
Mergers and acquisitions (M&A) often fail due to insufficient due diligence that prioritizes financial and Environmental, Social, Governance (ESG) metrics while missing non-financial dimensions. This study introduces a proposed framework of supplementary public indicators categorized into six areas: Technology, Human Resources, Customer Satisfaction, Regulatory Compliance, Market Positioning, and Organizational Culture. Using the Analytic Hierarchy Process (AHP) with input from professionals, the study identifies Market Positioning and Customer Satisfaction as the most critical categories, reflecting their importance in mitigating risks and ensuring operational resilience. The study proposes an approach to improve M&A evaluations using publicly available data, addressing gaps in traditional methods. While reliant on public data and expert judgments, the framework offers insights for practitioners, with future research needed to validate its application across industries. Simultaneously, readers of this study should be aware of a limitation of this study, which is that the weights of indicators were determined based on the professional evaluation of three experts, which may introduce a certain level of subjectivity.
Ključne riječi
M&A; Due Diligence; AHP; Public Indicators; Technology; Human Resources; Customer Satisfaction; Regulatory Compliance; Market Positioning; Organizational Culture
Hrčak ID:
337412
URI
Datum izdavanja:
3.11.2025.
Posjeta: 0 *