并购后每股收益的增加是资本市场和监管机构评价企业并购绩效的指标之一。但实证研究结果表明,由于并购协同效应难以准确测量,用每股收益率来评价并购交易的价值并不准确。2007年1月1日实施的新会计准则 The increase in earnings per share after mergers and acquisitions is one of the indicators that capital markets and regulators evaluate the performance of M & A. However, the empirical results show that the value of earnings per share to evaluate M & A transactions is not accurate due to the difficulty in accurately measuring the synergy effect of M & A. January 1, 2007 implementation of the new accounting standards