Summary: | 碩士 === 東吳大學 === 會計學系 === 94 === International enterprises usually go through a business conglomerate by merging in the hope to increase its business and elevate its efficiency. The enterprises in Taiwan also capitalize on such a method to merge Taiwan-based or China-based companies or those in other countries. With the help of effective merging, those Taiwan-based enterprises can expand its business territory worldwide. Some of them even go public at Nasdaq in the USA. Consequently, to Taiwan-based companies, merging can serve as a good way to help them become internationalized. The Taiwan’s administrations also loose the regulations of merging so that those enterprises can run their businesses more effectively.
I have placed my focus on Yago and Luxon as my primary research in which I have made an analysis of their merging. These two companies all showed in their 2004 financial statement that they suffered a great diminution of revenues because they invested other businesses. They suffered a serious-ever diminution of revenues that they have ever experienced. It was said two of them had decided to go through a combination. Hence, I have done a survey so as to get a whole image about their merging strategies in the past and then make evaluate their future development.
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