| 上市公司重大资产重组绩效评价 |
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| 引用本文： | 赵息,周军.上市公司重大资产重组绩效评价[J].西南交通大学学报(社会科学版),2008,9(5):13-16. |
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| 作者姓名： | 赵息 周军 |
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| 作者单位： | 天津大学管理学院,天津,300072 |
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| 摘 要： | 随着我国资本市场的不断发展,上市公司资产重组比较频繁,国内学者也开始对重组绩效进行评价.选取2002-2005年进行重大资产重组的上市公司为样本,使用两配对样本Wilcoxon符号秩检验方法对公司缋效变化情况进行实证分析,结果表明:上市公司重组可以在短期内提升公司的绩效,但是从长期看影响不大.
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| 关 键 词： | 上市公司 资产重组 重组绩效 绩效评价 财务指标法 |
A Study of the Significant Capital Reorganization Performance of the Listed Company |
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| ZHAO Xi,ZHOU Jun.A Study of the Significant Capital Reorganization Performance of the Listed Company[J].Journal of Southwest Jiaotong Universit(Social Science Edition),2008,9(5):13-16. |
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| Authors: | ZHAO Xi ZHOU Jun |
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| Institution: | ZHAO Xi,ZHOU Jun(School of Management,Tianjin University,Tianjin 300072,China) |
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| Abstract: | With the development of Chinese stock market,the capital reorganization of listed companies has become increasingly frequent in recent years and the reorganization performance starts to be evaluated by Chinese academic circle.This paper,selecting the listed companies which had significant capital reorganization between 2002 and 2005,conducted an empirical analysis of the performance changes of those companies by means of Wilcoxon matched-pairs signed-ranks test.The results indicate that the reorganization c... |
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| Keywords: | listed company capital reorganization reorganization performance evaluation on performance financial index analysis method |
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