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本文采用会计研究法,以美的并购东芝为例,研究了供给侧改革背景下,家电企业海外并购对股票价格波动及其经营状况和盈利状况的影响,研究发现,美的并购东芝,对股价变动影响不大,但提升了美的的竞争力,在供给侧改革和经济下行压力下,美的的并购决策为其他企业提供了有益启示,有条件的企业应该捕捉合适的时机,结合企业实际,选取合适的并购对象,提升企业竞争力。
This paper uses accounting research method to take Midea TOSHIBA as an example to study the impact of overseas mergers and acquisitions (M & A) on the stock price volatility and its operating conditions and profitability under the background of supply-side reform. It is found that M & A Toshiba However, under the pressure of supply-side reform and economic downturn, M & A decisions of M & A provide useful enlightenment to other enterprises. The qualified enterprises should capture the right time and select the appropriate M & A targets to enhance the competitiveness of enterprises.