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1、THERESEARCHOFIMPACTSOFAPUBLICCOMPANY’SPERFORMANCEIFITLISTSININTEGRITYABSTRACTBasedondozensofpubliccompaniesthatlistasawholefrom2011to2013inChina,theresearchanalyzesimpactsonperformanceofpubliccompaniesiftheylistinintegrity.Financialanalysisandtheoreticalknowledgerelevanttolistingcompaniesar
2、eutilizedastoolstoconductcasestudyandempiricalinvestigations.Researchapproach:1.First,toidentifycausesandpatternsofpubliccompanieswhowanttolistasawhole,theoriesandliteraturerelevanttolistingcompaniesisstudied.2.Next,theresearchsummarizesandreviewsthewholesituationofoveralllistingcompaniesdu
3、ringtheperiodof2011-2013indomesticmarket.Toconductcasestudy,factorssuchasquantity,pattern,alterationofownershipstructure,changesinmarketvalueareexamined.3.Changesincompanies’marketvaluebeforeandafterholisticlistingwillbeanalyzed.Specifically,forfurtheranalysis,causesthatmightgeneratethesech
4、anges,forinstances,premiumtoinjectedassets,ownershipstructure,andchoiceforaccountingpolicy,etc.willbestudied.4.Aparticularcase,theoveralllistingofShanghaiAutomotiveIndustryCorporation(SAICGroup),ischosentoprovidedeeperinsightintopubliccompanies’performanceafteritslisting.-3-5.Ultimately,the
5、researchpointsoutconclusionsandmakessuggestions.Theconclusionoftheresearchisasfollows:1.Ingeneral,holisticlistingplaysapositiveroleonitsperformance.Italsohaspositiveeffectsonmaximizingshareholders’profit.2.Afteroveralllisting,companiesstillneedtoacceleratethepaceofinternalsourcesintegration
6、inordertocreatesynergies.Otherwise,itmighthaveanegativeinfluenceonitsprofitabilityandearningquality.3.Duringtheprocessoflisting,properreductionofparentcompanies’equitysharehelpstoperformancegrowth.4.Accountingtreatmentforbusinesscombinationundercommoncontrolbenefitstheperformanceofholisticl
7、istingcompanies.However,thevalueofassetsinjectioncannotbeadequatelyreflectedonitsperformance.5.Toregularizebehaviorssuchasunscientificpricingmethod,inappropriatechangeofownershipstructure,etc.lawsandregulationsshouldbemodifiedandperfected,sothattheintere
