Chión Chacón, Sergio JulioAlfaro Paredes, Emigdio Antonio2019-09-032019-09-032014https://repositorio.pucp.edu.pe/index/handle/123456789/166755The financial theory about the increased market of mergers and acquisitions in the world, presented diverse reasons for entering into this type of strategic processes, different results about the success or the failure after some years of functioning, and diverse approaches for a better comprehension about financial and non financial variables which are related to those results. In this paper, these themes were explained with a special attention to the market of mergers and acquisitions in Latin America, due to its special characteristics as emerging market and concluded that although the approaches for studying the mergers and acquisitions are so diverse, the proposition of another approaches for researching mergers and acquisitions in Latin America could be related to the situation of the firms to be joined (financial and non financial), the management of those processes, the characteristics of those processes, and the economic behavior of the countries of the firms.enginfo:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-nd/2.5/pe/info:eu-repo/semantics/workingPaperhttp://purl.org/pe-repo/ocde/ford#5.02.04http://dx.doi.org/10.7835/ccwp-2014-09-0001