| 摘要 | 第7-8页 |
| Abstract | 第8页 |
| 1 Introduction | 第9-11页 |
| 1.1 Background | 第9页 |
| 1.2 Research questions | 第9-10页 |
| 1.3 Scope of this paper | 第10页 |
| 1.3.1 Definition of CBM&A | 第10页 |
| 1.3.2 Definition of CBM&A performance | 第10页 |
| 1.4 The contributions offered by the thesis | 第10-11页 |
| 1.5 Thesis structure | 第11页 |
| 2 Literature review and hypotheses development | 第11-23页 |
| 2.1 Theoretical issues | 第11-16页 |
| 2.1.1 Resource-based view | 第13-14页 |
| 2.1.2 Industry-based View | 第14-15页 |
| 2.1.3 Institution-based View | 第15页 |
| 2.1.4 CBM&A and firm value | 第15-16页 |
| 2.2 CBM&A performances literature review | 第16-19页 |
| 2.2.1 Literature review on short term performance of CBM&As | 第16-18页 |
| 2.2.2 Literature review on long term performance of CBM&As | 第18-19页 |
| 2.3 CBM&A performances influencing factors literature review | 第19-23页 |
| 2.3.1 Firm characteristics | 第19-21页 |
| 2.3.2 Industry characteristics | 第21-22页 |
| 2.3.3 Institution characteristics | 第22-23页 |
| 3 Current situations and characteristics of CBM&A by Chinese listed firms | 第23-34页 |
| 3.1 The general situations of CBM&A by Chinese listed firms | 第23-24页 |
| 3.2 Current trends | 第24-25页 |
| 3.3 Sector and industry structure | 第25-28页 |
| 3.4 Target regions | 第28-31页 |
| 3.5 Acquirer legal form | 第31-32页 |
| 3.6 Payment methods | 第32-34页 |
| 4 Empi rical anaalysis based on event study | 第34-46页 |
| 4.1 performance analysis based on event study | 第34-39页 |
| 4.1.1 Methodology and data | 第34-36页 |
| 4.1.2 Results and analysis | 第36-39页 |
| 4.2 Cross-sectional analysis of influencing factors for performance | 第39-46页 |
| 4.2.1 Methodology and data | 第39-41页 |
| 4.2.2 Results and analysis | 第41-46页 |
| 5 Empirical analysis based on accounting study | 第46-57页 |
| 5.1 Methodology and data | 第46-47页 |
| 5.2 Overall performance analysis | 第47-48页 |
| 5.3 Performance analysis based on different legal form | 第48-50页 |
| 5.4 Performance analysis based on industry factors | 第50-52页 |
| 5.5 Performance analysis based on cultural proximity | 第52-55页 |
| 5.6 Discussion of results | 第55-57页 |
| 6 Conclusions | 第57-60页 |
| Bibliography | 第60-67页 |
| Acknowledgements | 第67-68页 |
