Author(s)

Yan Ma ¹

Affiliation(s)

¹ Lanzhou University of Technology, Lanzhou, Gansu, China

Corresponding Author

Yan Ma

ABSTRACT

The objective of "reaching the Peak of Carbon and Carbon Neutrality" is to drive a fundamental transformation of China's economy and society towards a low-carbon, environmentally sustainable, and socially just model of development. In this context, enterprises are confronted with a unique set of challenges and opportunities for transformation. As an efficacious and innovative strategic instrument, green merger and acquisition has gradually become an important avenue for enterprises to expeditiously achieve green transformation. This paper employs the case of China Urban and Rural green mergers and acquisitions as a point of departure for a detailed examination of the motivations underlying enterprises' green mergers and acquisitions. It proceeds to analyse the changes in enterprise performance before and after such mergers and acquisitions, and concludes with a series of targeted suggestions. The paper's objective is to provide practical guidance and theoretical reference for Chinese enterprises' green mergers and acquisitions, and to contribute to the high-quality development of Chinese enterprises.

KEYWORDS

Green Merger and Acquisition, Merger and Acquisition Motivation, Merger and Acquisition Performance

CITE THIS PAPER

Yan Ma, Motivation and Performance Analysis of China Urban and Rural Green Mergers and Acquisitions. Accounting and Corporate Management (2024) Vol. 6: 16-23. DOI: http://dx.doi.org/10.23977/acccm.2024.060503.

REFERENCES

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[2] Yang Zihan, Lv Chan. Management confidence and corporate green M&A in the context of dual carbon [J]. Guizhou Social Sciences, 2024, (04): 135-143.
[3] Zhang Rao, Liu Chen, Yang Xiaowei. Can green M&A help polluters build a green image? [J]. Financial Theory and Practice, 2019, 45(01): 74-82.
[4] He Fan, Meng Fanchen. Countermeasures and suggestions on improving enterprise innovation performance through green M&A [J]. Jiangxi Social Sciences, 2022, 42(11): 53-60.
[5] Wu Yewei, Zhou Linyu, Liu Ning. Environmental regulation, green merger and acquisition and environmental performance [J]. Systems Engineering Theory and Practice, 2023, 43(05): 1267-1286.
[6] Xu Dandan, Li Xiangliang, Wang Jie. Can Non-State-owned shareholder Governance promote green technology innovation in State-owned Enterprises? Empirical research based on mixed ownership reform [J]. Management Review, 2023, 35(09): 102-115.

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