目标企业会计信息质量与核心业务竞争力对并购绩效的影响

发布时间：2018-01-24 07:58

本文关键词： 会计信息质量核心业务竞争力并购绩效　出处：《贵州财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：并购重组是资本市场一个永恒的主题,世界经济史可以说就是一部并购重组史。随着经济的发展,资本市场的繁荣,产业结构不断优化升级。企业不断地追寻发展壮大的道路,并购这一途径便受到热烈的追捧。面对越来越多的并购重组事件,并购过程中越来越多的问题也凸显出来,并购重组的问题开始纳入公司治理的范畴之中。在影响企业并购绩效的众多因素中,本文选择目标企业的会计信息质量与核心业务竞争力这两个因素,进行深入的探讨和研究。本文系统地回顾和总结了国内外与并购绩效、会计信息质量和并购绩效相关关系、核心业务竞争力和并购绩效相关关系有关的文献,阐述了会计信息质量、核心业务竞争力以及其他理论基础。采用规范研究与实证分析相结合的方法,针对相关文献的研究和相关的理论基础分析,提出研究假设,以2012年-2014年上市公司并购事件为考察样本进行实证分析,研究目标企业会计信息质量和核心业务竞争力与并购绩效之间的相关关系。通过描述性统计分析、相关性分析、回归结果分析等相关的实证检验发现,目标企业会计信息质量与并购绩效呈显著的正相关关系,目标企业核心业务竞争力同样也与并购绩效呈正相关关系。最后针对本文的研究结论,分别针对会计信息质量和核心业务竞争力提出相关的政策建议。
[Abstract]:M & A is an eternal theme of capital market, and the history of world economy can be said to be a history of M & A. with the development of economy, the prosperity of capital market. Industrial structure is constantly optimized and upgraded. Enterprises continue to pursue the road of development and growth, and M & A is warmly pursued. In the face of more and more M & A events. In the process of M & A, more and more problems are also highlighted, and M & A issues begin to be brought into the scope of corporate governance. In the many factors that affect the performance of M & A. In this paper, the quality of accounting information and core business competitiveness of the target enterprises are selected for in-depth discussion and research. This paper systematically reviews and summarizes the performance of domestic and foreign mergers and acquisitions. Accounting information quality and M & A performance related to the relationship, core business competitiveness and M & A performance related to the literature, elaborated the quality of accounting information. The core business competitiveness and other theoretical basis. Using the combination of normative research and empirical analysis, this paper puts forward the research hypothesis for the related literature research and related theoretical basis analysis. Taking the M & A incident of listed companies from 2012 to 2014 as an investigation sample, the empirical analysis is carried out. The relationship between accounting information quality, core business competitiveness and M & A performance of target enterprises is studied. Through descriptive statistical analysis, correlation analysis, regression analysis and other related empirical test findings. There is a significant positive correlation between the quality of accounting information and M & A performance of target enterprises, and the core business competitiveness of target enterprises is also positively correlated with M & A performance. Put forward relevant policy recommendations on the quality of accounting information and core business competitiveness.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F271;F275

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