摘要
从理论上讲,股权分置改革解决了上市公司2/3非流通股的流通问题,从而促进了资本市场的有效发展。通过检验股改后的三因子模型,可以从实证角度证实这一论点。
Theoretically,split-share reformation has solved the circulation problem of 2/3 non-circulated share of the listed companies, which has promoted the efficient development of capital market. By examining the three-factor model that was applied after split-share reformation, we can confirm the above conclusion with the help of our experimental study.
出处
《山西青年管理干部学院学报》
2009年第1期66-68,共3页
Journal of Shanxi College For Youth Administrators
关键词
股权分置改革
三因子模型
账面市值比
规模
split-share reformation
three-factor model
comparison between the value on account and the practical value in themarket
scale
