| 兼并方财务绩效问题实证研究 |
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| 引用本文： | 柳兵.兼并方财务绩效问题实证研究[J].延边大学学报,2006,39(4):54-57. |
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| 作者姓名： | 柳兵 |
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| 作者单位： | 宁夏大学经济管理学院 宁夏银川750021 |
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| 摘 要： | 企业兼并是上市公司进行经营调整的重要方式,财务绩效是判断兼并活动是否创造价值的重要依据。人们运用研究数据对企业兼并方财务绩效问题进行实证分析后会发现,我国上市公司的对外兼并活动只是在兼并当年的几个指标有所提高,其余各年的财务绩效都有显著的下降,兼并活动并没有达到提高财务绩效的效果。
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| 关 键 词： | 企业兼并 实证研究 财务绩效 兼并方 |
| 文章编号： | 1009-3311(2006)04-0054-04 |
| 修稿时间： | 2006年9月18日 |
The Empirical Research of M & A Financial Performance to Acquiring Firm |
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| LIU Bing.The Empirical Research of M & A Financial Performance to Acquiring Firm[J].Journal of Yanbian University(Social Sciences),2006,39(4):54-57. |
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| Authors: | LIU Bing |
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| Abstract: | M&A(merger and Acquisition) is one important way to adjust manages to the listed company,and the financial performance is important ways to judge whether M&A is successful.As drawing support from a large number of statistical analysis foundations,the M&A financial performance issue of Acquiring Firm is researched.It is discovered that the financial performance is negative and the M&A effect does not improve the financial achievment as expected. |
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| Keywords: | M&A empirical research financial performance acquiring Firm |
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