A Study of Public Acquisition Fraud－The Acquisition of XEPC by BCGT As an Example

• Main Authors: Shu-Lee Yu, 余淑莉
• Other Authors: Li-Hua Kao
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/atf3fz

碩士 === 中原大學 === 會計研究所 === 105 === The game industry has always been a highly competitive market. Regardless of technology research, personnel training, financial pressure and various others, the domestic game companies face strict challenges. In order to continuously enhance the competitiveness of the companies themselves, the market share improvement and operating costs reduction have become a recent trend by public acquisitions and mergers. The public acquisition system has been established in Taiwan, which helps the enterprises not only meet the international standards, but also achieve synergy effect within the industry. However, the huge economic benefit from mergers and acquisition often attracts the attentions of many related parties. If investors have looked to the financial statements and been alerted to the possible red flag of the company, the true market value of corporation can be measured before making investment decisions.