Notice of RetractionInquiry into the merger of listed companies and interest flow

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

Along with the development of the capital market in our country, merger as an important activity on capital market appears more and more active and enjoys rich variety. Merger process is usually accompanied by the flow of related parties´ interest, but the flow of interest need be balanced, thus the interest of shareholders and creditors can be out of protection, which tells that there would be many problems existing in merger mechanism. Based on the analyses on revenue of merger, this paper tries to shed some wisdom on the mode of merger, through classification, and various merger cases, explaining some issues over the interest flow in our current merger process and putting forward some suggestions.