CAJ | 학술논문

近年来，随着企业产业化、规模化、集群化的发展，企业间合并现象日益增多，合并的种类也呈多样化发展。与此同时企业合并分类对投资者及相关各方的影响研究也列入经济的研究课题。以企业合并的两种类型为出发点，主要是同一控制下的合并与非同一控制下的合并，以相应的会计方法实施理论分析为基础，通过利用事件研究法对合并方法实施进行实证分析，得出不同合并方法对资本市场均具有不同程度的影响。
근년래，수착기업산업화、규모화、집군화적발전，기업간합병현상일익증다，합병적충류야정다양화발전。여차동시기업합병분류대투자자급상관각방적영향연구야렬입경제적연구과제。이기업합병적량충류형위출발점，주요시동일공제하적합병여비동일공제하적합병，이상응적회계방법실시이론분석위기출，통과이용사건연구법대합병방법실시진행실증분석，득출불동합병방법대자본시장균구유불동정도적영향。
In recent years, with the corporate industrialization, large - scale cluster development, the growing phenomenon of inter - firm merger combined types of diversified development. At the same time, the business combination classification investors and stakeholders is also included in the economic research topics. In this paper, two types of business combination as a starting point, mainly under common control, the merger and the merger under the same control, based on theoretical analysis of the implementation of the appropriate accounting methods, the empirical analysis of the implementation of the consolidated method through the use of event study methodology, come to different consolidation methods have varying degrees of impact on the capital market.