摘要
以2000—2003年期间我国上市公司发行可转债的22家公司为样本,比较了发行前1年到发行后1年三个反映业绩的财务指标中位数的变化趋势。研究结果表明:我国上市公司应用可转债融资效果不佳,除了企业方面的原因外,我国公司治理结构和中国证券监管部门监管力度也是重要原因。
Goes on the market the company take 2000-2003 year period our country to distribute may transfer the debt 22 companies as the sample, 1 year to has distributed the latter 1 year three reflections achievement compared with the release before the financial norm median change tendency. Foundation: Indicated our country goes on the market the company to apply may transfer the debt financing effect not good besides the enterprise aspect reason, our country company governs the structure and Chinese securities supervising and managing department dynamics also is the important reason.
出处
《北京市财贸管理干部学院学报》
2005年第4期47-51,共5页
Journal of Beijing Institute of Finance and Commerce Management
关键词
可转换债券
融资
应用效果
may transform the bond
financing
the application effect