TY - JOUR AU - Pathak, Hari Prasad PY - 2016/11/20 Y2 - 2024/03/28 TI - Post-merger Effect on Operating Performance of Financial Institutions: Evidence from Nepal JF - REPOSITIONING The Journal of Business and Hospitality JA - Rep. J. Bus. Hosp VL - 1 IS - 0 SE - Research DO - 10.3126/repos.v1i0.16039 UR - https://www.nepjol.info/index.php/REPOS/article/view/16039 SP - 11-22 AB - <p>This article studies post-merger operating performance of financial institutions using the data set published in their annual reports. Based on 22 merger deals made during 2004-20013 by financial institutions listed in the Nepal Stock Exchange, this paper analyzes their financial statements for four years (two year before the merger and two year after the merger) by using six key accounting ratios. In spite of certain limitations, accounting ratios are still considered as a convenient and reliable analytical tool. The article concludes that merger deals fail to significantly improve the post-merger operating performance of financial institutions.</p><p>Repositioning Vol.1(1) 2016: 11-22</p> ER -