| 上市公司控制权转移价格影响因素的实证研究 |
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| 引用本文： | 许敏,郑垂勇.上市公司控制权转移价格影响因素的实证研究[J].财会通讯,2006(6). |
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| 作者姓名： | 许敏 郑垂勇 |
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| 作者单位： | 河海大学商学院，南京工业大学经济管理学院 江苏南京210098 |
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| 摘 要： | 控制权转移价格是控制权转移的核心,我国控制权转移价格的影响因素异常复杂。本文试图通过实证研究方法考察其主要因素,通过公开信息能否较好的预测控制权转移价格。研究结果表明:企业的资产状况和控制权隐性收益比企业的收益能力对控制权转移价格的影响更大;控制权转移价格的影响因素异常复杂,根据公开信息不能较好的预测控制权转移价格。
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| 关 键 词： | 控制权转移价格 协议转让 影响因素 |
An empirical study on the influent factors about the price of control-right-transfer in listed companies |
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| Xu Min Zheng Chuiyong.An empirical study on the influent factors about the price of control-right-transfer in listed companies[J].Communication of Finance and Accounting,2006(6). |
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| Authors: | Xu Min Zheng Chuiyong |
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| Abstract: | The price of control-right-transfer is the core and its influent factors are very complex. We try to find the important factors, whether it can predict the price of control-right-transfer or not through an empirical study. The result implicates the asset and revenue of control-right is more influential than the revenue ability. We can not predict the price of control-right-transfer through public information. |
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| Keywords: | The price of control-right-transfer Contact transfer Influent factors |
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