The security of an industry's value chain in a country is a fundamental issue of industrial security, while antitrust is only a low-level industrial security strategy. The position of industrial division is low, the correlation degree is weakened, the industrial ecological environment is deteriorated, the control power is reduced, and the external dependence is increased

The Ministry of Finance issued the new Accounting Standards for Business Enterprises in 2006. The new standards are fully in line with the international accounting standards, and were first implemented by listed companies in 2007. The main purpose is to further increase the information content of accounting information of listed companies and improve

M&A has always been a hot research topic in the financial field. This paper studies the characteristics and impact of corporate M&A market performance through the event study method, taking the companies that conduct M&A activities after the completion of the split share structure reform as a sample. Research findings: After the split share structure reform