Acquisitions and mergers

SCHOOL

ADMINISTRATION AND ECONOMY

DEPARTMENT

ACCOUNTING AND FINANCE

LEVEL OF STUDIES

GRADUATE

COURSE CODE

EY5

SEMESTER

B

COURSE TITLE

Acquisitions and Mergers

INDEPENDENT TEACHING ACTIVITIES
in case the credits are awarded in separate parts of the course e.g. Lectures, Laboratory Exercises, etc. If the credits are awarded uniformly for the whole course, enter the weekly teaching hours and the total credits

WEEKLY
TEACHING HOURS

CREDIT UNITS

Lectures + tutorials

3

6

Add rows if needed. The teaching organization and the teaching methods used are described in detail in (d).

COURSE TYPE

general background,
special background, specialization,

general knowledge, skill development

SPECIALIZATION

PRE-REQUISITE COURSES:

LANGUAGE OF INSTRUCTION and EXAMINATION:

GREEK and/or ENGLISH

THE COURSE IS OFFERED TO ERASMUS STUDENTS

No

COURSE WEBSITE (URL)

Learning Outcomes

The learning outcomes of the course describe the specific knowledge, skills and abilities of an appropriate level that the students will acquire after the successful completion of the course.

Consult Appendix A

·   Description of the Level of Learning Outcomes for each study cycle according to the Qualifications Framework of the European Higher Education Area

·   Descriptive Indexes Levels 6, 7 & 8 of the European Qualifications Framework for Lifelong Learning and Annex B

·   Comprehensive Guide to Writing Learning Outcomes

The activity of Mergers & Acquisitions (M&A) with an emphasis on the importance of the organizations involved. The aim is to understand the basic concepts of S&E, the findings of the various empirical studies regarding the economic consequences of S&E and the basic procedures followed in this business activity. The analysismeaning and in particular the valuation of companies is one of the most difficult procedures and tasks of financial, accounting and administrative science. This course deals with the analysis of financial data and delves into the main problems mentioned in the followed business valuation methodology and gives indicative - practical solutions. At the same time, the required theoretical support of the business analysis and valuation process - methodology is provided. The aim of the course is beyond the academic coverage of the knowledge object, the methodological coverage of the knowledge field and especially its practical dimension, the development of the student's judgment for the choice of the appropriate methodology, as well as the development of the possibility of using the information that will be produced for decision-making.

General Skills

Taking into account the general skills that the graduate must have acquired (as listed in the Diploma Appendix and listed below) which / which of them is the course aimed at?

Search, analysis and synthesis of data and information, also using the necessary technologies

Adapting to new situations

Decision making

Autonomous work

Teamwork

Working in an international environment

Working in an interdisciplinary environment

Generating new research ideas

Project planning and management

Respect for diversity and multiculturalism

Respect for the natural environment

Demonstrating social, professional and ethical responsibility and gender sensitivity

Criticism and self-criticism

Promotion of free, creative and inductive thinking

……

Others…

…….

Search, analysis and synthesis of data and information, also using the necessary technologies

Teamwork

Criticism and self-criticism

(2)COURSE CONTENT

Section 1 Introduction

Section 2 The Motivations of S&E

Unit 3 The Efficiency of S&E

Section 4 Takeover Strategies and Forms of Defense

Section 5 Valuation of Companies - Acquisition Targets

Section 6 Methods of Payment of the Redemption Price

Unit 7 Accounting Treatment of S&E based on International Accounting Standards (IAS)

Unit 8 The Greek Legal Framework

MODE OF DELIVERY
Face to Face, Distance Education etc.

Face to face, and in special cases Distance education

USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Use of T.P.E. in Teaching, in Laboratory Education, in Communication with students

Use of T.P.E. in Teaching, (posting slides and exercises in eclass)

in Contacting Students (via the Internet)

TEACHING ORGANIZATION

The way and methods of teaching are described in detail.

Lectures, Seminars, Laboratory Exercise, Field Exercise, Study & literature analysis, Tutorial, Internship (Placement), Clinical Practice, Art Workshop, Interactive teaching, Educational visits, Study preparation (project), Writing work / assignments, Artistic creation, etc.

The student's study hours for each learning activity as well as unguided study hours according to ECTS principles are listed

STUDENT EVALUATION

Description of the evaluation process

Assessment Language, Assessment Methods, Formative or Deductive, Multiple Choice Test, Short Answer Questions, Essay Development Questions, Problem Solving, Written Assignment, Report / Report, Oral Examination, Public Presentation, Laboratory Work, Clinical Patient Examination , Artistic Interpretation, Other / Other

Explicitly defined evaluation criteria are mentioned and if and where they are accessible by students.

I. Written final exam (70%) which includes:

–         Solve problems with the techniques taught

–         Comparative evaluation of theory elements

– Suggested Bibliography:

·      Kyriazis, D. (2007). Mergers and Acquisitions. Seville Editions.

·      Sudarsanam, S., (2010), Creating Value from Mergers and Acquisitions – The Challenges, 2nd edition, Financial Times / Prentice Hall.

·      Gaughan, P.A., (2007), Mergers, Acquisitions, and Corporate Restructurings, 4th edition, John Wiley, ISBN 978 0 471 70564 2.

·      Damodaran, A., (2012), Investment Valuation: Tools and Techniques for Determining the Value of Any Asset, Wiley finance, 3rd edition (ISBN: 978-1-1180-1152-2).

– Related scientific journals: