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市净率评估法应用于外资并购我国上市公司的定价研究 被引量:1

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摘要 外资并购的主流定价方法主要集中在市场法和收益法。市场法中主要是使用市净率和市盈率定价法。市净率评估法的难点在于挑选合适的比较对象,本文借助财务指标设计评估外资并购目标企业价值的指标体系,利用市净率评估法对5家别并购的上市公司进行估价,利用共同因子挑选并购可比对象,从而回避了人为选择比较对象的主观性误差。
出处 《现代物业(中旬刊)》 2011年第11期12-14,共3页 Modern Property Management
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