| ST公司重组绩效的事件收益研究 |
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| 引用本文： | 康远志. ST公司重组绩效的事件收益研究[J]. 广东水利电力职业技术学院学报, 2009, 7(1) |
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| 作者姓名： | 康远志 |
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| 作者单位： | 韩山师范学院,广东潮州,521041 |
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| 摘 要： | ST公司受到退出市场的压力,重组活动频繁。对ST公司重组进行事件收益实证分析表明,ST公司重组短期内有明显的正的超额收益率,同时ST公司资产重组的不同方式之间出现了较大的绩效差异。资产置换类重组获得了较大的正累积超额收益。累计超常收益受样本公司不同流通盘影响,流通盘较小的公司的反应更强烈。
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| 关 键 词： | ST公司 重组绩效 累计超额收益率（CAR） |
Applying the Case Study Methodology to the Restructuring Performance of Corporations with Special Treatment |
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| KANG Yuan-zhi. Applying the Case Study Methodology to the Restructuring Performance of Corporations with Special Treatment[J]. Journal of Guangdong Technical College of Water Resources and Electric Engineering, 2009, 7(1) |
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| Authors: | KANG Yuan-zhi |
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| Affiliation: | KANG Yuan-zhi(Hanshan Normal University; Chaozhou 521041; China); |
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| Abstract: | By applying the cast study methodology to the sample companies,this paper expounds that apparent short term CAR emerges in the ST companies during the courts of restructuring.The amount of the sample compa-nies’ CAR is influenced by the mode of restructuring and the scale of the float.The companies with asset ex-change mode and small float caps respond more strongly and end up with greater CAR fluctuation. |
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| Keywords: | Special Treatment（ST） restructuring performance cumulative abnormal return（CAR） |
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