| 中国上市公司并购绩效实证研究述评 |
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| 引用本文： | 姜毅.中国上市公司并购绩效实证研究述评[J].价值工程,2009,28(11):146-149. |
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| 作者姓名： | 姜毅 |
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| 作者单位： | 东北财经大学,大连,116023 |
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| 基金项目： | 辽宁省教育厅人文社会科学基金资助项目 |
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| 摘 要： | 经过5次并购浪潮之后,关于企业并购的效果以及如何来评价企业的绩效,国内外学者做了大量的实证研究。国内目前采用较多的是事件研究法、会计指标法和EVA法。通过对国内上市公司并购绩效的实证文献梳理,分析现有评价方法存在的局限性,为正确评价并购绩效指明方向。
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| 关 键 词： | 上市公司 并购 事件研究法 会计指标法 EVA法 |
To Comment on Empirical Studying of Achievements for Mergeness and Acquisition of the Chinese Listed Companies |
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| Jiang Yi.To Comment on Empirical Studying of Achievements for Mergeness and Acquisition of the Chinese Listed Companies[J].Value Engineering,2009,28(11):146-149. |
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| Authors: | Jiang Yi |
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| Institution: | Jiang Yi(Dongbei University of Finance and Economics, Dalian 116023,China) |
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| Abstract: | After 5 merger and acquisition tides, the domestic and foreign scholars have done the massive empirical study on the merger and acquisition＇s effect and how to appraise enterprise＇s achievements. In China,the event method,Accountant target method and the EVA method are widely used.This article has combed the listed merger and acquisition achievements＇ literature, analyze the existing method limitation t,indicate the direction for the rightly appreciate merger and acquisition achievements. |
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| Keywords: | listed company mergeness and acquisition Event method Accountant target method EVA method |
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