• Dr.Anjalibhatnagar

In corporate finance, mergers and acquisitions (M&As) are strategic transactions involving transfer and consolidation of the ownership of companies, business organizations, or their operating units with other entities. M&As have important repercussions on the overall performance and profitability of the concerned banks at the same time posing challenges for them. The aim of this paper is to review the theories of mergers and acquisitions that explain the necessity, pros, cons and laws governing (M&As). These theories have been categorised as value increasing and value decreasing considering the impact they have on the merged entity.

Mergers & Acquisitions, Theories, Insolvency, Capital Adequacy, Non-Performing Assets (NPAs).

"A Study of Theories of Mergers and Acquisitions with Special Reference to Banks", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 2, page no.1935-1947, February-2019, Available :http://www.jetir.org/papers/JETIR1902E71.pdf

"A Study of Theories of Mergers and Acquisitions with Special Reference to Banks", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 2, page no. pp1935-1947, February-2019, Available at : http://www.jetir.org/papers/JETIR1902E71.pdf