企业并购财务绩效及其影响因素的实证检验——以我国银行为例被引量：4

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摘要基于会计指标法和多元线性回归的结果显示:我国银行并购后的综合绩效均有所提高,并呈现一定的递增趋势,短期内各银行绩效差异较小,但长期绩效的分化明显;目标方成长性、并购双方规模相对状况、交易主导类型对并购绩效的影响较明显;并购的地理集中度、产品集中度、并购双方相对盈利能力也有一定影响;主并方经验、相对成本利润率的影响不显著。

作者郭妍张立光

机构地区山东大学管理学院中国人民银行济南分行

出处《东岳论丛》 CSSCI 北大核心 2011年第11期42-46,共5页 DongYue Tribune

基金第二批中国博士后科学基金特别资助项目(200902572) 第四十二批中国博士后科学基金面上资助项目(20070420210) 山东大学管理学院创新团队科研项目

关键词银行并购财务绩效影响因素

分类号 F275 [经济管理—企业管理]

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参考文献13

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