摘要
作者选取了 1998年沪市进行资产重组的 2 33家上市公司作为研究样本 ,对比了各类重组方式上市公司的重组数量、重组时间、上市时间和财务特征 ,并对上市公司重组前后两年的财务指标采用主成分法形成综合指标 。
We selected 233 listed companies that had carried out assets reorganization in 1998 in the Shanghai Security Market as samples to compare the amount of reorganization, reorganizing time, the listing time and financial feature of these sample companies. Moreover, we studied the comprehensive effects of assets reorganization by using main component analysis method to calculate comprehensive variables according to the financial data of the two years before and after listing.
出处
《预测》
CSSCI
2000年第2期23-29,共7页
Forecasting
关键词
资产重组
重组方式
沪市
上市公司
证券市场
assets reorganization
modes of reorganization
features of reorganization
effect of reorganization