References
[1]. Wei, Z.H., Zhu, C.Y.: Whether excess goodwill has become a business burden -- an explanation based on the perspective of product market competitiveness Journal. China Industrial Economy, 2019 (11),174-192.(2019)
[2]. Xie, H.M., Zhang, Y., Liu, Y., Cheng, C.: Value creation in the continuous cross-border mergers and acquisitions of enterprises in emerging economies: the case of Junsheng Group Journal. Management World, 2019, 35 (05): 161-178+200. (2019)
[3]. Zhang, N.J.: Don't let goodwill become the "new clothes of the emperor" - a rational analysis of goodwill treatment Journal. Friends of Accounting, 2018 (18): 2-5.(2018)
[4]. Zheng, H.Y., Liu, Z.Y., Feng, W.D.: Can the merger and acquisition of goodwill improve the company's performance—— Empirical evidence from A-share listed companies Journal. Accounting Research, 2014 (03): 11-17+95.(2014)
[5]. Feng, W.D., Zheng, H.Y.: Research on the measurement and disclosure of goodwill in corporate mergers and acquisitions Journal. Financial Research, 2013 (08): 29-32.(2013)
[6]. Baidu Stock Connect https://gushitong.baidu.com/2023.03.07
[7]. Xia, Y., Shen, H.: Research on the performance of continuous mergers and acquisitions of private enterprises based on short-term and short-term windows -- take Junsheng Electronics as an example Journal. Financial and Accounting Communication, 2018 (11): 3-8. (2018)
[8]. Li, D.M., Ye, J.F., Lv, S.Q., Ceng, S.: Management overconfidence, property rights nature, and merger goodwill Journal. Accounting Research, 2018 (10): 50-57 (2018)
[9]. Zhang, L.L., Liu, Y.C.: Construction of risk analysis and evaluation system for enterprise merger and acquisition technology integration Journal. Learning Forum, 2018 (05): 41-46.(2018)
[10]. Wang, X.T., Cheng, B.W.: The coupling mechanism of resource integration, collaborative innovation, and enterprise dynamic capabilities Journal. Scientific Research Management, 2014,35 (04): 44-50. (2014)
[11]. Rui, Z.Y., Luo, J.L., Gan, J.X.: Breakthrough of Innovation Dilemma of New Ventures: External Search Duality and Its Matching with Enterprise Knowledge Base Journal. Nankai Management Review, 2017,20 (05): 155-164.(2017)
[12]. He, H.Q., Li, B.J.: Do internal control deficiencies exacerbate the issue of goodwill impairment in mergers and acquisitions? A study based on property rights, marketization, and the regulatory role of institutional investors Journal. Monthly Journal of Finance and Accounting, 2020 (02): 75-82.(2020)
[13]. Song, S.Q., Dai, S.J.: Managers' overconfidence, M&A types and M&A performance Journal. Macroeconomic Research, 2015 (05): 139-149.(2015)
[14]. Huang, M.L., Zhang, M., Pi, S.L., Lu,S.X.: Research on the relationship between the integration configuration and the performance of reverse cross-border mergers and acquisitions in Chinese enterprises Journal. Journal of Management, 2019, 16 (05): 656-664.(2019)
[15]. Du, J., Zheng, Q.X., Cheng, B.: Insist on independence or seek dependence? Research on the integration strategy of "snake swallowing elephant" cross-border M&A Journal. Nankai Management Review, 2020,23 (06): 16-26.(2020)
Cite this article
Chen,H. (2023). Analyzing The Goodwill Phenomenon in Mergers and Acquisitions: A Case Study on Junsheng Electronics Group. Advances in Economics, Management and Political Sciences,29,195-201.
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References
[1]. Wei, Z.H., Zhu, C.Y.: Whether excess goodwill has become a business burden -- an explanation based on the perspective of product market competitiveness Journal. China Industrial Economy, 2019 (11),174-192.(2019)
[2]. Xie, H.M., Zhang, Y., Liu, Y., Cheng, C.: Value creation in the continuous cross-border mergers and acquisitions of enterprises in emerging economies: the case of Junsheng Group Journal. Management World, 2019, 35 (05): 161-178+200. (2019)
[3]. Zhang, N.J.: Don't let goodwill become the "new clothes of the emperor" - a rational analysis of goodwill treatment Journal. Friends of Accounting, 2018 (18): 2-5.(2018)
[4]. Zheng, H.Y., Liu, Z.Y., Feng, W.D.: Can the merger and acquisition of goodwill improve the company's performance—— Empirical evidence from A-share listed companies Journal. Accounting Research, 2014 (03): 11-17+95.(2014)
[5]. Feng, W.D., Zheng, H.Y.: Research on the measurement and disclosure of goodwill in corporate mergers and acquisitions Journal. Financial Research, 2013 (08): 29-32.(2013)
[6]. Baidu Stock Connect https://gushitong.baidu.com/2023.03.07
[7]. Xia, Y., Shen, H.: Research on the performance of continuous mergers and acquisitions of private enterprises based on short-term and short-term windows -- take Junsheng Electronics as an example Journal. Financial and Accounting Communication, 2018 (11): 3-8. (2018)
[8]. Li, D.M., Ye, J.F., Lv, S.Q., Ceng, S.: Management overconfidence, property rights nature, and merger goodwill Journal. Accounting Research, 2018 (10): 50-57 (2018)
[9]. Zhang, L.L., Liu, Y.C.: Construction of risk analysis and evaluation system for enterprise merger and acquisition technology integration Journal. Learning Forum, 2018 (05): 41-46.(2018)
[10]. Wang, X.T., Cheng, B.W.: The coupling mechanism of resource integration, collaborative innovation, and enterprise dynamic capabilities Journal. Scientific Research Management, 2014,35 (04): 44-50. (2014)
[11]. Rui, Z.Y., Luo, J.L., Gan, J.X.: Breakthrough of Innovation Dilemma of New Ventures: External Search Duality and Its Matching with Enterprise Knowledge Base Journal. Nankai Management Review, 2017,20 (05): 155-164.(2017)
[12]. He, H.Q., Li, B.J.: Do internal control deficiencies exacerbate the issue of goodwill impairment in mergers and acquisitions? A study based on property rights, marketization, and the regulatory role of institutional investors Journal. Monthly Journal of Finance and Accounting, 2020 (02): 75-82.(2020)
[13]. Song, S.Q., Dai, S.J.: Managers' overconfidence, M&A types and M&A performance Journal. Macroeconomic Research, 2015 (05): 139-149.(2015)
[14]. Huang, M.L., Zhang, M., Pi, S.L., Lu,S.X.: Research on the relationship between the integration configuration and the performance of reverse cross-border mergers and acquisitions in Chinese enterprises Journal. Journal of Management, 2019, 16 (05): 656-664.(2019)
[15]. Du, J., Zheng, Q.X., Cheng, B.: Insist on independence or seek dependence? Research on the integration strategy of "snake swallowing elephant" cross-border M&A Journal. Nankai Management Review, 2020,23 (06): 16-26.(2020)