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基于自由现金流量假说的上市公司并购研究

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摘要 由于我国的资本市场特殊,并购在我国的发展发生了异化,并购成了控股股东侵占中小股东利益的一种重要方式。因此,本文将从自由现金流量的角度对此问题进行初步探讨,以期对完善我国的中小投资者保护有一定的启示作用。一、自由现金流量假说与并购的内在逻辑关系(一)
机构地区 重庆工商大学
出处 《财会通讯(中)》 2011年第5期8-9,共2页 Communication of Finance and Accounting
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