摘要
企业并购活动已经发展延续了100多年,由于企业并购活动产生得巨大经济效应和社会效应,无数学者展开对企业并购绩效得研究并形成多种理论。本文采用DEA方法,对上市公司并购前后的财务数据进行分析并进行横向和纵向比较来判断企业并购行为对其总体绩效的影响。
M ＆ A activity has been developed over 100 years. For tremendous economic and social effects of effects contributes to corporate mergers and acquisitions activities, many scholars have conducted research on this field and concluded a variety of theories. On this research, I have analyzed financial data of listed companies through DEA method, and judged if M＆A activities of listed companies have impacted performancc of eorporate.
出处
《特区经济》
北大核心
2006年第11期151-152,共2页
Special Zone Economy
