金融服務業的表現主要受全球經濟的推動增長;如果發生任何大小的干擾，他們將在第一線被擊中。儘管如此，這些行業的這些公司仍然可以獲得巨大的利潤他們的存在運作。金融服務業沒有區別在亞洲，特別是在台灣。他們多年來保持穩定增長並成為支持這個國家國民經濟增長的支柱之。一個主要的原因可能是併購（併購）已經完成且不斷上升每年。然而，金融服務行業執行的併購有所不同風險和期望的衡量標準。這些交易之間產生了協同效應通常不會像非金融服務行業那樣有利可圖。經常時代，這些併購後的表現的缺點導致了信用評級下調，這被稱為中國的主要措施之一金融服務業的表現和運作。在這項研究中，作者將試圖找出併購是否與信用評級的變化正相關台灣金融服務業。此外，作者還將嘗試找出答案併購對信用評級變化影響的主要決定因素。

Financial services industries performance is heavily driven by the global economies
growth; they will be in first line to get hit if any magnitudes of disturbance happened. Nevertheless, these companies in this industries still get an enormous profit throughout their existence of operation. There is no difference about financial services industries in Asia, particularly in Taiwan. They keep the growth stable over the years and became one of the backbone to support the national economic growth of this country. One main reason might be the Mergers and Acquisitions (M&A) that is done and constantly rising each years. However, M&A executed by financial services industries carry different measures of risks and expectations. The synergies created between this transactions usually are not expected to be as lucrative as non-financial services industries do. Often times, the drawback in these performances of post-mergers & acquisitions lead to the
downgrade of credit rating, which is known as one of the primary measures in the
performance and operation of financial services industries. In this research, the author will try to find out if the M&A positively related to the change in credit ratings of financial services industries in Taiwan. In addition, the author will also try to find out the primary determinant from the effect of M&A to the change in credit rating.

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