| 财务冗余对企业并购活动的影响研究 |
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| 引用本文： | 宋力,王振兴,侯巧铭.财务冗余对企业并购活动的影响研究[J].沈阳工业大学学报（社会科学版）,2019,12(5):438-442. |
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| 作者姓名： | 宋力 王振兴 侯巧铭 |
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| 作者单位： | 沈阳工业大学 管理学院, 沈阳 110870 |
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| 基金项目： | 辽宁省自然科学基金指导项目(20180550195) |
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| 摘 要： | 以2016—2017年制造业上市公司为研究样本,采用目标法度量财务冗余,运用逻辑回归分析研究财务冗余、现金冗余及负债冗余对企业并购活动的影响。研究结果表明,财务冗余显著促进企业并购活动,现金冗余和负债冗余与企业并购活动存在显著正相关关系。
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| 关 键 词： | 财务冗余 现金冗余 负债冗余 并购活动 目标法 逻辑回归分析 |
Research on impact of financial redundancy on M&A activities |
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| SONG Li,WANG Zhen-xing,HOU Qiao-ming.Research on impact of financial redundancy on M&A activities[J].Journal of Shenyang University of Technology(Social Science Edition),2019,12(5):438-442. |
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| Authors: | SONG Li WANG Zhen-xing HOU Qiao-ming |
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| Institution: | School of Management, Shenyang University of Technology, Shenyang 110870, China |
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| Abstract: | Taking manufacturing listed companies from 2016 to 2017 as samples, financial redundancy is measured by target method. The logical regression analysis is used to study the impact of financial redundancy, cash redundancy and debt redundancy on M&A activities. The results show that financial redundancy significantly promotes M&A activities, and cash redundancy and debt redundancy are positively correlated with M&A activities. |
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| Keywords: | financial redundancy cash redundancy debt redundancy M& A activity target method logical regression analysis |
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