高管的社会身份、海外背景与海外并购规模

发布时间：2018-03-30 22:12

本文选题：海外并购　切入点：社会身份　出处：《财会通讯》2017年24期

【摘要】：本文通过2008-2014年发生海外并购的195家制造业上市公司,以并购规模作为衡量并购决策的指标,分别研究了高管团队的社会身份、海外背景对并购决策的影响。研究发现:高管的社会身份对企业的海外并购规模有显著的负向影响;高管的海外背景对企业的海外并购规模有显著的负向影响;同时考虑高管的社会身份和海外背景时,高管的社会身份减弱了高管的海外背景对海外并购决策的反向作用。
[Abstract]:This paper studies the social identity of executive team by taking M & A scale as an index to measure M & A decision through 195 listed manufacturing companies in overseas mergers and acquisitions from 2008 to 2014. The study found that the social identity of executives has a significant negative impact on the scale of overseas mergers and acquisitions, and the overseas background of senior executives has a significant negative impact on the scale of overseas mergers and acquisitions. When considering the social identity and overseas background of senior executives, the social identity of executives weakens the reverse effect of executives' overseas background on overseas M & A decision.
【作者单位】：玉林师范学院商学院;
【分类号】：F271;F425

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