文化差异对并购绩效的影响：回顾与研究框架的提出

摘要

Cultural differences′influence on M&A performance is a hot topic .However , the conclusions of studies on their relationship are not consistent .By reviewing extant studies , this paper analyzed cultural differences′effects on M&A performance, its process, and contextual factors.And on this basis, we further suggested the future research direc-tions, and proposed a research framework .%文化差异对并购绩效的影响是学界关注的热点问题，然而现有文献对两者关系研究的结论并不一致。通过对相关文献的梳理，本文分析了文化差异对并购绩效的影响及这种影响的过程和情境因素，并在此基础上提出对未来研究的展望和一个研究框架。