摘要
以我国上市公司收购海外资本持有内地企业股权的案例为研究对象,采用因子分析法对并购的财务绩效进行分析,结果显示:从样本总体来看,上市公司收购海外资本所持内地企业的股权后财务绩效得到了明显的改善;企业性质、规模和行业类别不同的上市公司样本并购后的财务绩效表现差别很大。
We study the financial performance of the listed companies purchasing the mainland business interest held by the foreign capital by factor analysis.It finds that in general,a listed company's financial performance was improved markedly after purchasing the mainland business interest held by the foreign capital;but the financial performance after the meager varies greatly as the nature,the scale and the category of an enterprise differ.
出处
《南京审计学院学报》
2012年第1期63-71,共9页
journal of nanjing audit university
基金
中国人民大学研究生科学研究基金项目(中央高校基本科研业务费专项资金资助)(11XNH165)
关键词
上市公司
海外资本
收购
境内企业
财务绩效
并购绩效
the listed company
foreign capital
M&A
mainland enterprises
financial performance
meager performance