基于EVA的我国上市公司并购绩效实证研究

目前,国内外学术界关于并购问题的研究主要集中在并购源泉理论、并购动机、并购方式、并购整合、并购监管、并购功能以及并购的发展趋势等几个方面,而对并购绩效的研究相对较少,这在一定程度上制约了并购理论研究体系的健全和完善,不利于对并购事件进行全面研究评价,因此,开展并购绩效的研究非常必要和迫切.

Listed Companies in China based on EVA Empirical Study on M & A

At present,domestic and foreign academic research on mergers and acquisitions mainly focus on M&A source theory,M&A motive,merger and acquisition,M&A aspects of the function and development trend of merger and acquisitions etc.,thus M&A study is relatively less.This was restricted to establish and develop its system and not conductive to a comprehensive study on evaluation of M&A events.Therefore it is necessary and urgent to carry out the M&A research.