Abstract
In order to investigate whether the quality of internal control disclosure has an impact on corporate M&A performance, 96 listed companies in Shanghai and Shenzhen A-shares from 2017 to 2021 were selected as research subjects to empirically analyze corporate M&A performance in two stages: the M&A transaction period and the M&A integration period. It is found that the quality of internal control disclosure has a positive impact on the M&A performance of enterprises in both time periods.
内部控制披露对企业并购绩效的影响研究-12573字.docx