The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normalearnings and accounting empirical study.
国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
2
Earnings per share will be heavily diluted but this measure is even less meaningful than normal because the Pru is conducting a rights issue, which distorts the calculation.