Use both the accounting study and the case study method to evaluate financial performance of cross-border Merger and Acquisition, using empirical approach to make the result more precise.
同时，运用统计方法得出相对于描述性分析更为准确的结论，从而对海外并购财务绩效进行从整体到个体的客观综合评价。
Purchase accounting is accounting method, which is mainly used in enterprises merger and acquisition by countries in the world of today.
购买法是目前各国企业购并所使用的主要会计处理方法。
The real option method is used to evaluate the value of operating concessions given to corporations in the process of the merger and acquisition of corporations.
在企业并购过程中，采用实物期权法对企业的特许经营权价值进行评估。
Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US.
在权益结合法行将被美国乃至世界大多数国家淘汰之际，我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。
Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US.
在权益结合法行将被美国乃至世界大多数国家淘汰之际，我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。
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