| Summary: | 碩士 === 國立中正大學 === 企業管理所 === 95 === The methods of business expand the market are merger and acquisition. Business usually takeovers competitors to gain absolutely market advantages. Since Taiwan enforced the Law of M&A on February 6 2002, the M&A have become prevalence. Because M&A can help businesses to decrease costs, attain economic scale, increase efficiency of operation and international competitives.
Referring to our research topic, our research conclusions are below：
1.There is significant difference in human capital between pre-M&A and post-M&A, especially TLCR would change immediately.
2.HCVA is positively related to EVA after M&A.
3.TLCR is negatively related to MVA, and HCVA is positively related to MVA after M&A.
4.TLCR and HCVA are positively related to ROE after M&A.
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