The Research Of The Consolidation Scope In The Listed Companies Is Based On Shanghai A Shares Manufacturing Industry Statistics

As is known that the research of the consolidation scope is always one of the accounting research difficulties.The research field and the research branch of consolidation scope is made to be more and more segmentated.There are almost three main reasons for this phenomenon.Firstly,the controversies of three consolidation theories is a hot topic.Secondly,Chinese accounting standards are revised constantly and becoming internationalized.Lastly,public companies may change their consolidation scope result in control some finanicial datum.In a word,when determine the consolidation scope,public companies should observe accounting standards and according to the actual situation of stock right transfer.This paper’s research object is the situation of public companies’ consolidation scope.The scope of samples is Shanghai A shares manufacturing industry statistics between2008 to 2013.The essay uses descriptive statistics and t-test to study the situation and result of consolidation scope.The study result shows that,from 2009 to 2013,the consolidation scope changes frequently year by year.For example,companies can invest or establish new subsidiary corporation.What’s more,they also may sale or transfer the stock to minish the consolidation scope.All these result in increase Enterprise value,Total value and decrease TobingQ.In addition,this paper’s samples deserve to be research and are more representative than the present academic papers.There are some reasons for it.Firstly,the sample size is bigger than the present papaers’ samples’ sizes.Secondly,using statistical softwares such as Stata13.0 and Excel to research the datum in many ways.Thirdly,I also screen samples for every research aspect’s subject and purpose.Last but not the least,the samples and datum are also compare and analysis athwartships and lengthways by the writer.As mentioned above,all these can be this paper’s contributions.