Proceedings of the 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017)

Evaluation and Analysis on Tax Synergistic Effects in Merger and Acquisition of Chinese Listed Companies

Authors
Yuefang Guo
Corresponding Author
Yuefang Guo
Available Online July 2017.
DOI
https://doi.org/10.2991/essaeme-17.2017.36How to use a DOI?
Keywords
Merger And Acquisition Of Companies, Tax Synergistic Effects, Parametric And Nonparametric Test.
Abstract
In this paper, factors include preferential tax, target enterprise's loss, debt tax shield and depreciation shield are all taken into account. Principal component analysis method is used to construct comprehensive scoring functions and evaluate tax synergistic effects of listed companies after mergers and acquisitions. Parametric and nonparametric tests are employed to analyze the influences of enterprise's asset scale, target enterprise's loss, correlation of M&A, mode of payment and related transaction on tax synergistic effects.
Open Access
This is an open access article distributed under the CC BY-NC license.

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TY  - CONF
AU  - Yuefang Guo
PY  - 2017/07
DA  - 2017/07
TI  - Evaluation and Analysis on Tax Synergistic Effects in Merger and Acquisition of Chinese Listed Companies
BT  - Proceedings of the 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017)
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-17.2017.36
DO  - https://doi.org/10.2991/essaeme-17.2017.36
ID  - Guo2017/07
ER  -