Measuring corporate M&A performance from a two-dimensional perspective of economic and social benefits

Abstract

With the development of digital economy, Chinese companies have set off waves of M&A boom. The current mainstream methods of measuring corporate M&A are based on corporate finance level such as event study method and financial analysis method. Based on the literature research method, this paper points out the problems of the relatively single perspective and narrow scope of the measurement of M&A based on corporate finance. To this end, this paper uses the hierarchical analysis method (AHP) to comprehensively measure the economic and social benefits of M&A enterprises from the perspective of corporate finance and social contribution, constructs a corporate M&A performance evaluation model, and establishes a corresponding evaluation index system to promote a more comprehensive, scientific and reasonable measurement of M&A enterprise performance and promote sustainable development of enterprises.