摘要
文章首先提出了度量恶性增资行为应充分体现和刻画的该行为的三个特点,其次,以体现这三个特点为原则,从恶性增资的发生概率和发生金额两个维度上提出了度量恶性增资的方法,并运用该方法对我国上市公司的恶性增资行为进行了度量。
The paper argue that three characteristics should be reflected fully when we measure the project escalation. This paper take the principle of reflecting three features, and measure the project escalation using two dimensions of probability and investment quota. Finally, we use the method to measure the project escalation that happened in China's listed companies.
出处
《财经理论与实践》
CSSCI
北大核心
2010年第2期64-68,共5页
The Theory and Practice of Finance and Economics
基金
天津市哲学社会科学规划项目(TJYY07-1043)
国家自然科学基金项目(70872052)
关键词
上市公司
恶性增资
度量
资本投资项目
Listed companies
Project escalation
Measure
Project of capital investment