| As a valuation adjustment agreement,gambling agreement is widely used in the equity market at home and abroad.But even so,box-office gambling deals have recently emerged in the film and television industry,and issuers’ preference for box-office gambling is heating up.In this context,this paper studies the impact of the distribution company on the corporate performance and puts forward some suggestions on the existing problems.Taking the box office of Beijing culture and gambling film as an example,this paper adopts the comprehensive analysis of theory and case study.First of all,it expounds the related theory of gambling agreement and the motivation of gambling.Secondly,it briefly summarizes the development of the film market,the box office gambling situation,and the introduction of the gambling terms of the case company films.Thirdly,it is the key content of this paper,which starts with the motivation of Beijing culture to gamble films,and analyzes the performance changes before and after gambling films from two aspects of financial situation and market reaction.From the financial index to the non-financial index and then to the economic added value,the performance evaluation is carried out,and the influence of the box office on the performance of the enterprise is summarized from the above analysis.Finally,the existing problems in gambling agreement are summarized and further improved in order to improve the performance of enterprises.Through case analysis,this paper concludes that the success or failure of box office gambling agreements has a certain impact on corporate performance: there are also some problems in the positive market reaction.Carry out the necessary risk assessment and box office estimates before gambling,and set reasonable gambling terms at the time of signing.In the case of incorrect information,both sides of the game should strive to achieve a win-win outcome and recognize the consequences of double losses.Investment decision-making should focus on its own development strategy,not blindly underwriting issuance,do not gamble as speculation.Based on the research conclusion,this paper refines a general solution to the key problems of box office gambling agreement in the film and television industry,which can be used as a reference to promote the application of box office gambling agreements in the film and television industry.Ideas and policy recommendations. |