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企业并购理论评述:增值理论 被引量:3

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摘要 并购理论包括并购增值与无增值理论,现在最广为流行的并购增值理论包括效率增加理论、经营协同效应理论、纯粹多样化经营理论、财务协同效应理论、战略调整理论、价值低估理论、信息假说以及信号理论,这些并购增值理论的介绍充斥于诸多文献之中。然而这些理论具有致命缺陷性,即忽视了并购无增值现象。
作者 刘金雄
出处 《商业研究》 北大核心 2006年第7期128-132,共5页 Commercial Research
基金 华侨大学社会科学基金资助项目 项目编号:2003[34]
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参考文献29

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