非同一控制下企业合并的"零商誉"之谜 --基于策略性应对监管视角的经验解释

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Title: 非同一控制下企业合并的"零商誉"之谜 --基于策略性应对监管视角的经验解释
Alternate Title: The Mystery of "zero goodwill" in Business Combinations of Entities under non-Common Control -- An Empirical Explanation from the Perspective of Strategic Responses to Regulation.
Source: Nankai Business Review. 2026, Issue 7, p1-38. 38p.
Database: Business Source Ultimate
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PubType: Academic Journal
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  Data: 非同一控制下企业合并的"零商誉"之谜 --基于策略性应对监管视角的经验解释
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  Data: The Mystery of "zero goodwill" in Business Combinations of Entities under non-Common Control -- An Empirical Explanation from the Perspective of Strategic Responses to Regulation.
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  Data: <searchLink fieldCode="JN" term="%22Nankai+Business+Review%22">Nankai Business Review</searchLink>. 2026, Issue 7, p1-38. 38p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=196376172
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      – Code: chi
        Text: Chinese
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        PageCount: 38
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      – TitleFull: 非同一控制下企业合并的"零商誉"之谜 --基于策略性应对监管视角的经验解释
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          Dates:
            – D: 01
              M: 07
              Text: 2026
              Type: published
              Y: 2026
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              Value: 7
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