Knowledge Network Node

Model Construction on Influencing Factors of Earn-out and Its Application ——Research Based on Grounded Theory

朱雨璇

浙江财经大学

Abstract: Since the State Council issued a series of policies to relax the merger and reorganization of enterprises in 2014,China has set off a new round of M ＆ A boom,with which the total value of goodwill in the A-share market has doubled.In order to prevent the risk of goodwill explosion caused by excessive M ＆ A premium,China introduced "valuation adjustment mechanism" as a supplementary agreement of M ＆ A contract,which evolved into performance commitment compensation agreement in practice.After larg... More
Keywords：

Earn-out; Valuation adjustment mechanism; Grounded theory; Lianluo Hudong;

  • Series：

    (A) Mathematics/ Physics/ Mechanics/ Astronomy; (J) Economics ＆ Management

  • Subject：

    Mathematics; Macro-economic Management and Sustainable Development; Enterprise Economy; Finance; Securities; Investment

  • DOI：

    10.27766/d.cnki.gzjcj.2020.000280

  • Classification Code：

    F224;F832.51;F275

Tutor：

赵宇恒;

Retraction:

会计专硕（专业学位）

QRcode

Download the mobile appuse the app to scan this coderead the article.

Tips: Please download CAJViewer to view CAJ format full text.

Download: 110 Page: 65 Size: 2782K

Related Literature
  • Similar Article
  • Reader Recommendationr
  • Citation Network
  • Study Results