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| 上市公司债务重组财务效应研究 | |
| 引用本文： | 李心福. 上市公司债务重组财务效应研究[J]. 北京工商大学学报(社会科学版), 2007, 22(6): 53-56 |
| 作者姓名： | 李心福 |
| 作者单位： | 石油化工管理干部学院,北京,100012 |
| 摘 要： | 债务重组是很多企业在生产经营活动中遇到的重大问题,债务重组的结果如何,会对企业产生重大影响。在分析了中国深圳和上海证券交易所的上市公司的债务重组的相关数据之后,得出了债务重组能够显著改善企业业绩的相关结论,提出了要加强对债务重组信息披露等相关建议。 |
| 关 键 词： | 债务重组 财务效应 利润率 |
| 文章编号： | 1009-6116（2007）06-53-04 |
| 收稿时间： | 2007-09-18 |
| 修稿时间： | 2007-09-18 |
Research on Financial Effect of Debt Restructuring in Listed Companies |
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| Li Xin-fu. Research on Financial Effect of Debt Restructuring in Listed Companies[J]. Journal of Beijing Technology and Business University:Social Science, 2007, 22(6): 53-56 | |
| Authors: | Li Xin-fu |
| Affiliation: | Sinopec Management Institute,Beijing 100012,China |
| Abstract: | Debt restructuring is an essential issue for many companies to encounter in the activities of production and operation.The result of debt restructuring will have a magnitude effect on the companies.This paper analyzes the data of debt restructuring in the companies listed in Shenzhen Stock Exchange and Shanghai Stock Exchange.It gives a conclusion that the debt restructuring can improve remarkably the performance of the companies and suggests the strengthening of information disclosure about the debt restructuring. |
| Keywords: | debt restructuring financial effect profit rate |
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