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影响公司并购绩效的因素分析 被引量:4

Analysis on the Factors of Performance of the Merge and Purchase in Chinese Company
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摘要 以企业净资产盈利率作为效应指标 ,研究了不同并购类型、控股比例及承债式并购对公司并购绩效的影响 ,结果表明混合式并购较好 ,在取得绝对控股权的前提下 ,控股比例不宜过高 ,承债式并购方式不值得提倡 . The influence of the type of M and A,the ratio of stock holding and the type of debt undertaking of M and A has been studied and the ratio of net assets earning is used as the value parameter.The results indicate that there are good performance in mixed M and A. The ratio of holding seems not to be too high when getting absolute holding right. The type of debt undertaking of M and A seems not be a good module.
机构地区 华中科技大学
出处 《中南民族学院学报(自然科学版)》 CAS 2000年第4期58-61,共4页 Journal of South-Central University for Nationalities(Natural Sciences)
关键词 并购 绩效 净资产盈利率 企业 兼并类型 merge and purchase performance ratio of net assets earning
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参考文献2

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同被引文献34

  • 1冯益湘.上市公司资产重组绩效的实证分析[J].湖南商学院学报,2001,8(3):60-62. 被引量:9
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