摘要
协同效应和代理理论为公司并购绩效提供了理论支持。国内外学者运用事件研究法和财务指标法对公司并购绩效的实证检验尚未得出一致性结论,问题主要在于各学者运用的相关行业分类标准、研究方法、样本选择以及绩效评价基准存在较大差异。
The synergy and agency theory provides a theoretical support of companies＇ M＆A performance. Domestic and for- eign scholars have not drawn consistency conclusion about empirical tests on companies＇ M＆A performance by use of the event study method and financial indicators, the main problem lies in the difference among the use of various academic classification criteria of related industries, research methods, sample selection and performance evaluation.
出处
《财务与金融》
北大核心
2009年第6期64-66,共3页
Accounting and Finance
关键词
并购绩效
协同效应
代理理论
实证检验
M＆A Performance, Synergistic Effects
Agency Theory
Empirical Tests
