Study on the choice of payment methods and financing sources in M&A for listed companies 并列题名：Study on the choice of payment methods and financing sources in M&A for listed companies Study on the governance of debt financing in China's listed companies Study on the reform of income tax system, tax shield values and financing decisions of listed companies Study on earnings management means and income tax cost of Chinese listed companies Study on the development index of industry trade of listed companies Study on the effect of employee stock ownership plans in Chinese listed companies Valuation methods and case studies of M&A of listed companies 并列正题名：Study on the reform of income tax system, tax shield values and financing decisions of listed companies