Author(s)

Dongmei Dai

Corresponding Author

Dongmei Dai

Abstract

With the development of the country and society today, the relevant economy is changing with each passing day, and the changes in various aspects such as mergers and acquisitions and reorganizations between companies are becoming closer, and the economic market is surging. However, in the face of the current economic situation and social situation, when a listed company conducts mergers and acquisitions, it is not only a merger of property, but an important performance and important channel for such companies to improve resource utilization. High-quality resources continue to flow into the company, and the company's value is constantly improving. Looking at such behaviors and situations from the perspective of value assessment is of great significance for restructuring pricing and valuation pricing. This paper makes a simple analysis and discussion on the phenomenon of M&A and reorganization of listed companies based on value assessment.

Keywords

Value Evaluation, Listed Company, Mergers and Acquisitions, Value-Added Phenomenon