企业并购理论研究评述

本文在分析相关文献的基础上,从一个独特的角度,将现有理论按照并购事件的先后顺序分为并购动因研究、并购过程研究、并购效应研究三个方面,详细论述了企业并购理论研究的现状,并提出了若干研究前沿。

The Review on Corporate Mergers and Acquisitions Theory

Based on the analysis of relative literatures of M & As, this paperdivided those exist theories into three parts, i.e. motives, process and effects,according to the time order of the merger events, from an especialperspective. Therefore, it gives a exhaustive review on the theoreticalactuality in the field. Furthermore, some study directions are put forward.