RETRACTED ARTICLE: Studies on relations of assets appraisal results in mergers and acquisition of China's listed companies - Empirical analysis based on appraisal reports

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	RETRACTED ARTICLE: Studies on relations of assets appraisal results in mergers and acquisition of China's listed companies - Empirical analysis based on appraisal reports
	Ji, Yicheng ; Zhou, Gang ; Ji YC(纪益成)
刊名	http://dx.doi.org/10.1109/AIMSEC.2011.6010468
	2011
关键词	Artificial intelligence Electronic commerce Management science
英文摘要	Based on the data of the appraisal reports of China's listed companies from 2009 to 2010, this paper investigates into the relationships of appraisal results in mergers & acquisition, empirically analyzing the effects of assets replacement, related transactions and independence of appraisal agencies on appraisal results. Descriptive statistical analysis and non-parametric test on samples valuated by two appraisal approaches simultaneously indicate that mergers & acquisition are mostly based on cost approach, that income approach is always employed as a test method, and that there are great differences between result approaches and test approaches. In the end comes the policy suggestions based on our studies, that it is the right time enhanced the system construction of the application of assets appraisal in mergers & acquisition of listed companies. ? 2011 IEEE.
语种	英语
出版者	IEEE Computer Society
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/90233]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	Ji, Yicheng,Zhou, Gang,Ji YC. RETRACTED ARTICLE: Studies on relations of assets appraisal results in mergers and acquisition of China's listed companies - Empirical analysis based on appraisal reports[J]. http://dx.doi.org/10.1109/AIMSEC.2011.6010468,2011.
APA	Ji, Yicheng,Zhou, Gang,&纪益成.(2011).RETRACTED ARTICLE: Studies on relations of assets appraisal results in mergers and acquisition of China's listed companies - Empirical analysis based on appraisal reports.http://dx.doi.org/10.1109/AIMSEC.2011.6010468.
MLA	Ji, Yicheng,et al."RETRACTED ARTICLE: Studies on relations of assets appraisal results in mergers and acquisition of China's listed companies - Empirical analysis based on appraisal reports".http://dx.doi.org/10.1109/AIMSEC.2011.6010468 (2011).