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【With the same tag:【业绩承诺】 Found 4 articles】 /Page Order by: Asce Desc

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| F234.4;F275

Is M&A Performance Commitment an Effective Signal? An Analysis Based on Unrecognized Net Asset Value and Recognized Net Asset Premium

Xu Peiji, Xue Shuang, Li Zhigang

M&A performance commitment is a unique arrangement in China’s M&A transactions, which is endogenous to China’s institutional environment and market characteristics. Its role in M...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.006

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 79 - 92

| F239.4;F832.51

Local Audit System Reform: “Governance Supervision” or “Laissez-faire”? Empirical Evidence from the Reliability of Performance Commitments in the M&A of Local SOEs

Wang Xinxin, Zhang Shumin, Dou Wei

In China, local audit institutions accept the “dual leadership” from local governments and higher-level audit institutions, which makes it difficult to fully and independently implement ...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 49 - 63

| F270

Research on the Incentive Effect of Mergers and Acquisitions Performance Commitment Ways

Rao Yanchao, Duan Liangxiao, Zhu Xiuli

Affected by various factors, target companies may embrace the risk of not meeting the performance committed, which leads to multiple forms of performance commitment and performance commitm...

First published at: Jul 01, 2018

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doi:10.16538/j.cnki.fem.2018.07.006

Foreign Economics & Management, Vol. 40, Issue 07, pp. 73 - 83

Performance Commitments and Earnings Management of Listed Companies:Taking Supervision in the Split-share Reform for Example

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Journal of Finance and Economics, Vol. 37, Issue 10, pp. 59 - 70

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