El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers

The merger strategy within the audit market environment: The case of PriceWaterhouseCoopers

  • Emiliano Ruiz Barbadillo
  • Cristina De Fuentes
  • María Consuelo Pucheta-Martínez
  • María Antonia García Benau
Palabras clave: PriceWaterhouseCoopers, Fusiones, Grandes auditoras, Mercado auditoría, Cuota de mercado

Resumen

Este trabajo ofrece evidencia sobre el resultado de la fusión de Price Waterhouse y Coopers & Lybrand respecto a 2 de los objetivos que pretendían alcanzarse con la operación empresarial, como son el crecimiento de la nueva compañía en términos de cifra de negocios y el aumento de la cuota de mercado. El estudio, aplicando metodología utilizada en trabajos anteriores, comprende el periodo 1997-2003, incluyendo 5 años posteriores a la fusión, que se llevó a cabo en 1998.Los resultados revelan que PriceWaterhouse y Coopers & Lybrand hubiesen alcanzado una cuota de mercado y una facturación inferior a la de sus competidores más directos en caso de no haberse fusionado, aunque las diferencias no son significativas. Por otra parte, la firma fusionada alcanzó una facturación y cuota de mercado significativamente superior a la de sus competidoras más relevantes, siendo en este caso las diferencias estadísticamente significativas. Así pues, este trabajo nos permite concluir que la firma resultante de la fusión, PriceWaterhouseCoopers, ha alcanzado un grado de penetración en el mercado de auditoría mayor que el de sus competidores más directos.

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Biografía del autor/a

Emiliano Ruiz Barbadillo

 

Duque de Nájera, 8,
Cádiz
11002
SPAIN

Cristina De Fuentes

Professor

FAcultat d'Economia
Avda. Tarongers s/n
Avda. Tarongers s/n
Valencia
Valencia
46021
SPAIN

María Consuelo Pucheta-Martínez

AssociateProfessor

Campus del Riu Sec, s/n
Castellón
12070
SPAIN

Citas

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Publicado
01-01-2015
Cómo citar
Ruiz Barbadillo, E., De Fuentes, C., Pucheta-Martínez, M., & García Benau, M. A. (2015). El éxito de los procesos de fusión en el mercado de auditoría: el caso de PriceWaterhouseCoopers. Revista De Contabilidad - Spanish Accounting Review, 18(1), 55-67. https://doi.org/10.1016/j.rcsar.2014.03.005
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