点击次数：

论文类型：会议论文

发表时间：2015-01-01

收录刊物：CPCI-SSH

页面范围：385-390

关键字：Strategic acquisitions; Intellectual capital; Integration; VAIC

摘要：The intellectual capital integration is one of the crucial factors which measure the success of the strategic M&A in knowledge economy. Using VAIC to represent intellectual capital efficiency, this paper analyzes its changes and trends before and after strategic M&A. The results show that Human capital, Structure capital, Physical capital and VAIC are higher than those before the acquisitions. The intellectual capital integration improves the utilization efficiency of total resources in strategic M&A.