| Collection Title: | SIU IS | | Title : | The treatment of goodwill in mergers and acquisitions: A Study of Hua Yi Brothers, China | | Material Type: | printed text | | Authors: | Jin Lu, Author ; Eksiri Niyomsilp, Associated Name ; Fuangfa Amponstira, Associated Name | | Publisher: | Bangkok: Shinawatra University | | Publication Date: | 2020 | | Pagination: | vii, 59 p. | | Layout: | Tables, ill. | | Size: | 30 cm. | | Price: | 500.00 Baht. | | General note: | SIU IS: SOM-MBA-A-2020-15
Independent study [M. [MBA-Accounting]] -- Shinawatra University, 2020 | | Languages : | English (eng) | | Descriptors: | [LCSH]Consolidation and merger of corporations
| | Keywords: | Merger and acquisition,
The Hua Yi Brothers Media Corporation,
Performance commitment,
Impairment of Goodwill | | Abstract: | With the sustained and steady growth of China's economy, residents' disposable income has been steadily increasing, and their consumption capacity and desire for cultural products have been continuously enhanced. In recent years, more and more film and television enterprises expand the industrial chain through mergers and acquisitions, layout of new media, and achieve diversified development. Although mergers and acquisitions can expand the scale of the company, optimize the allocation of resources, and accelerate the growth of the enterprise, the merger and acquisition process is full of risks, information asymmetry, unreasonable valuation, etc., and the difficulty of merger and integration will make the enterprise struggling, or even lead to the failure of the merger and acquisition. In mergers and acquisitions, cultural media enterprises mainly buy liquid assets (intangible assets), such as copyright, trademark right, brand, franchise, etc., all of which are difficult to be valued reasonably. Therefore, it is very difficult to reflect it in the book. Therefore, enterprises adopt performance commitment in M &A to protect the interests of investors and owners and reduce M &A risks. However, most of the performance promises are made in the context of predicting the future profits of the acquired enterprises. Due to the uncertainties in the future, there are many problems in the process of fulfilling the performance promises.
Based on a comprehensive search and review of relevant theories on M&A performance commitment of listed companies in the media industry and relevant research literature on Hua Yi Brothers' M&A of Dong yang Mei La, this paper combines theory with practice by comprehensively applying literature research method and case analysis method. First of all, the relevant important theories are briefly summarized. Then, simply introduces the general process of Hua Yi Brothers M&A, and from the M&A motives, the processing of merger goodwill and goodwill impairment to the performance, the influence of root impairment, etc., to study the Hua Yi Brothers M&A Dong yang Mei la, explore the problems of merger and acquisition and reorganization of listed companies goodwill processing, in view of the problem put forward the corresponding countermeasures and Suggestions. Finally, the case of Hua Yi brothers acquiring Dong yang Mei la is summarized.
Through this research, this paper holds that the main reasons for the difficulties of performance commitment fulfillment in M&A and restructuring of listed companies in the media industry are three aspects: high premium and high valuation bring high performance commitment, risk of goodwill impairment and the own attributes of cultural media products. Enterprises should pay attention to the maintenance of core advantages in the process of industrial chain layout, raise and use funds reasonably, and do a good job in the integration after merger and acquisition. | | Curricular : | BBA/MBA | | Record link: | http://libsearch.siu.ac.th/siu/opac_css/index.php?lvl=notice_display&id=28035 |
SIU IS. The treatment of goodwill in mergers and acquisitions: A Study of Hua Yi Brothers, China [printed text] / Jin Lu, Author ; Eksiri Niyomsilp, Associated Name ; Fuangfa Amponstira, Associated Name . - [S.l.] : Bangkok: Shinawatra University, 2020 . - vii, 59 p. : Tables, ill. ; 30 cm. 500.00 Baht. SIU IS: SOM-MBA-A-2020-15
Independent study [M. [MBA-Accounting]] -- Shinawatra University, 2020 Languages : English ( eng) | Descriptors: | [LCSH]Consolidation and merger of corporations
| | Keywords: | Merger and acquisition,
The Hua Yi Brothers Media Corporation,
Performance commitment,
Impairment of Goodwill | | Abstract: | With the sustained and steady growth of China's economy, residents' disposable income has been steadily increasing, and their consumption capacity and desire for cultural products have been continuously enhanced. In recent years, more and more film and television enterprises expand the industrial chain through mergers and acquisitions, layout of new media, and achieve diversified development. Although mergers and acquisitions can expand the scale of the company, optimize the allocation of resources, and accelerate the growth of the enterprise, the merger and acquisition process is full of risks, information asymmetry, unreasonable valuation, etc., and the difficulty of merger and integration will make the enterprise struggling, or even lead to the failure of the merger and acquisition. In mergers and acquisitions, cultural media enterprises mainly buy liquid assets (intangible assets), such as copyright, trademark right, brand, franchise, etc., all of which are difficult to be valued reasonably. Therefore, it is very difficult to reflect it in the book. Therefore, enterprises adopt performance commitment in M &A to protect the interests of investors and owners and reduce M &A risks. However, most of the performance promises are made in the context of predicting the future profits of the acquired enterprises. Due to the uncertainties in the future, there are many problems in the process of fulfilling the performance promises.
Based on a comprehensive search and review of relevant theories on M&A performance commitment of listed companies in the media industry and relevant research literature on Hua Yi Brothers' M&A of Dong yang Mei La, this paper combines theory with practice by comprehensively applying literature research method and case analysis method. First of all, the relevant important theories are briefly summarized. Then, simply introduces the general process of Hua Yi Brothers M&A, and from the M&A motives, the processing of merger goodwill and goodwill impairment to the performance, the influence of root impairment, etc., to study the Hua Yi Brothers M&A Dong yang Mei la, explore the problems of merger and acquisition and reorganization of listed companies goodwill processing, in view of the problem put forward the corresponding countermeasures and Suggestions. Finally, the case of Hua Yi brothers acquiring Dong yang Mei la is summarized.
Through this research, this paper holds that the main reasons for the difficulties of performance commitment fulfillment in M&A and restructuring of listed companies in the media industry are three aspects: high premium and high valuation bring high performance commitment, risk of goodwill impairment and the own attributes of cultural media products. Enterprises should pay attention to the maintenance of core advantages in the process of industrial chain layout, raise and use funds reasonably, and do a good job in the integration after merger and acquisition. | | Curricular : | BBA/MBA | | Record link: | http://libsearch.siu.ac.th/siu/opac_css/index.php?lvl=notice_display&id=28035 |
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