Accounting 2B - Unit 8 (1-3) Flashcards


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1

the act of one company purchasing another company to gain operational control

acquisition

2

when a buyer reviews and analyzes a seller’s internal documents relating to operations, finances, and customers

due diligence

3

the act of a company acquiring another company without agreeable terms or consent

hostile takeover

4

offer occurs when the acquirer offers to purchase the stockholder's stock at a fixed price, typically above the market

tender offer

5

represents the company’s leadership replacing the board of directors not in favor of the acquisition with agreeable board members

proxy fight

6

occurs when the acquirer buys a majority of the target’s stock on the open market

controlling interest

7

the combination of two organizations to form a new entity is called a

merger

8

the volume of a product or service becoming maximized within the market

market saturation

9

a company’s domination over an industry

monopoly

10

occurs when one company integrates with another in the same line of business or industry, typically competitors

horizontal Merger

11

a company acquires a supply chain partner

vertical Merger

12

merger between two or more companies operating in the same industry but do not offer similar products

congeneric Merger

13

a merger between two or more unrelated companies

conglomerate Merger

14

failure to meet contractual obligations

default

15

resource allocations that exceed revenue

financial distress