Abstract
The purpose of this paper is to verify if there is any link between the amount of information about business combination presented in the financial statement for the year in which the business combination took place and the further profitability of the combined company. The research methods used involve critical literature analysis, content analysis of financial statements and quantitative methods (statistical tests). Data about 80 business combinations from years 2012 – 2014 was analysed and profitability (three and five years after the business combinations) of the combined companies was assessed in connection to the scope of disclosure made. Whereas no link between the information disclosed and profitability was discovered, the research itself may be a starting point for other research of similar kind, conducted on more numerous samples and taking other factors into consideration.
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