| 上市公司资产重组绩效的实证研究 |
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| 引用本文： | 张艳,李书锋. 上市公司资产重组绩效的实证研究[J]. 石家庄经济学院学报, 2004, 27(6): 656-659 |
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| 作者姓名： | 张艳 李书锋 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079;中央民族大学,管理学院,北京,100081 |
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| 摘 要： | 选择1999年发生资产重组事项的上市公司作为样本，利用1996年至2002年的财务数据，运用DEA方法，对我国A股上市公司资产重组的绩效进行了实证研究，发现资产重组总体上能够带来公司绩效的提高，在各种重组类型中资产剥离或所拥有股权的出售的重组效果最好。
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| 关 键 词： | 上市公司 资产重组 绩效 实证研究 |
| 文章编号： | 1007-6875(2004)06-0656-04 |
| 修稿时间： | 2004-07-17 |
An Empirical Study on Corporate Restructuring Performance of Listed Companies |
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| ZHANG Yan ,LI Shu feng. An Empirical Study on Corporate Restructuring Performance of Listed Companies[J]. Journal of Shijiazhuang University of Economics, 2004, 27(6): 656-659 |
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| Authors: | ZHANG Yan LI Shu feng |
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| Affiliation: | ZHANG Yan 1,LI Shu feng 2 |
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| Abstract: | Making use of financial data of 55 listed companies from 1996 to 2002, and using DEA method, this paper empirically analyzes the performance of corporate restructuring which happened among the listed companies of China in 1999 Our conclusion is that the corporate restructuring can improve the performance of listed companies as a whole, and four types of corporate restructuring asset sales can achieve best performance |
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| Keywords: | listed companies corporate restructuring performance empirical study |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
