| 公司并购绩效评价研究方法述评 |
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| 引用本文： | 陈黎琴,胡玲.公司并购绩效评价研究方法述评[J].首都经济贸易大学学报,2012,14(3):109-114. |
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| 作者姓名： | 陈黎琴 胡玲 |
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| 作者单位： | 1. 中国地质大学(北京)人文经管学院,北京,100083
2. 中国社会科学院财经战略研究院,北京,100037 |
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| 基金项目： | 中国地质大学(北京)中央高校基本科研业务费专项资金资助项目 |
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| 摘 要： | 基于国内外学者研究文献,论文归纳出公司并购绩效评价的主要研究方法是包括事件研究法、财务指标法和案例研究法等实证研究方法。研究指出,每种绩效评价方法都有优劣之处,采用超额累计收益率的事件研究法有"事件期"长短的选择之分,财务指标法存在财务指标的操纵性等方面的问题,案例研究法更适宜于个案深入研究。随着中国股票市场有效性不断增强,这些研究方法在并购绩效评价方面将获得更广泛的应用。
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| 关 键 词： | 并购 绩效评价 研究方法 述评 |
The Research Methods Review of Corporate Merger and Acquisition Performance Evaluation |
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| CHEN Li-qin,HU Ling.The Research Methods Review of Corporate Merger and Acquisition Performance Evaluation[J].Journal of Capital University of Economics and Business,2012,14(3):109-114. |
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| Authors: | CHEN Li-qin HU Ling |
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| Institution: | 1.China University of Geosciences(Beijing),Beijing 10083,China; 2.Chinese Academy of Social Science,Beijing 100836,China) |
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| Abstract: | Studies of M&A performance evaluation mainly concentrated on empirical research respectively with event study method,accounting-based method and case study method.Each method has its advantages and disadvantages.Event study method using CAR as an index divides into short-term and long-term study. Accounting-based method has problems of difference choices and authenticity of financial indexes.Case study is applied to small sample study.Along with the efficiency of the market in China gets strengthening ceaselessly,these study methods will be used more extensive in future. |
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| Keywords: | M&A perfonnance evaluation research methods review |
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