- 學位論文
公開收購舞弊案例分析－以百尺竿頭收購樂陞案為例
A Study of Public Acquisition Fraud－The Acquisition of XEPC by BCGT As an Example
摘要
遊戲產業本來就一個競爭激烈的市場。不管是技術研發、人才培育與資金壓力及其他各種問題，都使得國內遊戲公司面臨嚴竣的挑戰。為求不斷提升自我的競爭力，藉由公開收購與併購，以提高市場占有率、降低營運成本的模式，已成為近來的趨勢。 我國的公開收購制度已經建立，除幫助企業能與國際接軌外，還能達成產業結合綜效。然而其背後所帶來的龐大經濟利益，卻常引來攸關人士的注意。投資人需藉由檢視公司的財務報表及警覺公司可能的紅旗警訊，有助於衡量公司真正的投資價值。
並列摘要
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.