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随着经济全球化的发展,并购作为一种实现企业规模扩张、优化资源配置的重要方式,越来越受到社会各方的关注。支付方式作为并购活动的最后一环,是影响并购绩效的重要因素。支付方式对并购绩效到底产生怎样的影响,学者从不同角度采用不同方法做了大量研究,但至今未能达成一致结论。本文将对该方面研究进行文献梳理。
With the development of economic globalization, mergers and acquisitions (M & A) have drawn more and more attention from all sectors of society as an important way to realize the expansion of enterprises and optimize the allocation of resources. As the final part of the M & A activity, the payment method is an important factor that affects the M & A performance. How the payment methods affect M & A performance in the end? Scholars have done a lot of research using different methods from different perspectives, but so far they have not reached a consensus conclusion. This article will review the literature on this aspect.