Uma análise da evolução dos processos de fusões e aquisições no Brasil no período de 1994 a 2009

Abstract

This work analyzes the evolution of mergers and acquisitions in Brazil since the 90 s, checking through the financial performance impact of these transactions in the company case studied and it is proposed, offering therefore, based on a bibliography, further knowledge on the subject of merger and acquisitions. This work has, in view of that, tree objectives: map the evolution of the merger and acquisition studies, from 1994 to 2009, using national and international journals; identify the metrics used to evaluate the financial performance on acquisitions; and conduct an accounting analysis on Parmalat Brazil with the purpose of evaluating the impact of acquisitions on its performance and competitiveness. Data were obtained through public documents about the company who served in support of research.