The Quality Of Accounting Information,the Choice Of M&A Strategy And The Performance Of M&A

In the process of modern economic development,mergers and acquisitions can make enterprises break through their own limitations and achieve leapfrog development.As an important factor to improve the allocation rate of resources,accounting information has a positive impact on the operation and management of the company.The higher the quality of the company's accounting information,the higher the performance of the merger and acquisition.However,there are few researches on the impact of Target Corp accounting information quality and M&a strategy choice on M&a performance.Theoretically,the influence of different M&A strategies on company performance is also different.The higher the correlation between the two acquisitions,the better the performance of M&A.Since twenty-first Century,few scholars have talked about the quality of accounting information,the strategic decision of M&A and the performance of mergers and acquisitions.Based on the theory of the quality of accounting information and the performance of M&A,and the intermediary role of M&a strategy,this paper has carried out a corresponding study.This paper selects the classic case of Eastern Airlines's merger and acquisition of Shanghai airlines.It adopts case analysis,normative analysis and literature research.Taking two companies as the research object,this paper analyzes two cases of mergers and acquisitions,and comprehensively expounds the characteristics of mergers and acquisitions.To the quality of accounting information and acquisition related theory as the basic theory of this paper,through the study of the quality of accounting information of mergers and acquisitions in the industry square before the acquisition,analysis of strategic choice in mergers and acquisitions,and mergers and acquisitions before and after financial performance comparison,examines the influence of the quality of accounting information of the merged party to the merger performance brought by the the.From the case study of this paper,it is concluded that the quality of accounting information is an important indicator of the enterprise merger and acquisition.The M&a payment mode is preferred,and the real performance of the company reflects the real situation of the company to improve the performance of M&A.