Abstract

Tunisia has known an important technological progress in several fields, in particular in the banking sector, which was affected by reforms aiming to modernize it in order to make it adapted to the essential economic changes that the banking environment in all over the world is witnessing.
In this context, the reconciliations between banks were accentuated in the whole world, in particular in Tunisia (For example the merger by takeover of the BDET and the BNDT by the STB, which will constitute our practical case), since they realized that mergers constitute a useful means to face foreign competition, and thus to face globalization.
However, the most important thing for banking mergers is to know whether they create an added value for the banks concerned with the merger operation and for their shareholders. In our practical work, we find that in the case of Tunisia, results are not consistent with the theory in the short and mid runs. However, this last result will not have to discourage the operations of bank reconciliation, particularly banking merger, considering the context of globalization.

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