| 基于长期超额收益率的不同资产重组方式绩效实证研究 |
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| 引用本文： | 雷辉,陈收.基于长期超额收益率的不同资产重组方式绩效实证研究[J].财经理论与实践,2006,27(5):45-49. |
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| 作者姓名： | 雷辉 陈收 |
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| 作者单位： | 湖南大学,工商管理学院,湖南,长沙,410082 |
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| 基金项目： | 湖南省自然科学基金
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湖南省社会科学基金 |
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| 摘 要： | 选取控制权未发生转移型的资产重组事件的上市公司为研究样本,采用市场模型法从不同资产重组方式的角度对上市公司资产重组绩效的影响进行了研究.研究表明,所有发生了资产重组但控制权没有发生转移的上市公司样本只有采取了其它资产重组方式的上市公司有好的超额收益且较稳定,而采取股权转让方式的上市公司获得的超额收益最小.
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| 关 键 词： | 重组绩效 重组方式 长期超额收益 |
| 文章编号： | 1003-7217（2006）05-0045-05 |
| 收稿时间： | 2006-05-26 |
| 修稿时间： | 2006年5月26日 |
The Empirical Study of the Long- run Extra Stock Returns of the Listed Corporate Recombination in Different Recombination Forms |
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| LEI Hui,CHEN Shou.The Empirical Study of the Long- run Extra Stock Returns of the Listed Corporate Recombination in Different Recombination Forms[J].The Theory and Practice of Finance and Economics,2006,27(5):45-49. |
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| Authors: | LEI Hui CHEN Shou |
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| Institution: | College of Business Administration, Hunan University, Changsha , Hunan 410082, China |
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| Abstract: | With the empirical study on pure samples of the listed companies without their ownership transferred, the thesis uses the method of market model to detect the long- run extra stock returns of companies after their recombination of different forms. Empirical study shows that only the listed companies without their ownership transferred in recombination will obtain stable gain; otherwise the listed companies will gains the least after recombination. |
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| Keywords: | Recombination Performance Recombination Form Long- run Extra Stock Returns |
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