أثر الاندماج على الأداء المالي للشركات : شركة الدار العقارية نموذجا

الملخص EN

This study aims to assess the impact of the merger on the financial performance of Aldar Company, which merged with Sorouh Company in 2013 to form Aldar Alakaria Company.

We use statistical tests to compare the means of two independent samples of the financial, liquidity, activity and profitability ratios, Our study period was divided into a pre-merger phase 2010-2012 and a post-merger phase 2014-2016.

The study data was mainly collected from the financial statements.

The results of the study showed that there is an impact of the merger on the financial performance of Aldar Alakaria Company in general, as there is a positive effect of both liquidity and profitability ratios, while there is no effect of the on the of activity ratios.