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上市公司并购溢价问题研究

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摘要 并购从本质来讲就是一种交易,而交易最核心的是价格,并购的顺利完成,在相当程度上就取决于价格。根据传统财务理论可知,公司的市价已经充分反映了其价值,但是在并购实践中,并购溢价却屡见不鲜。国内外的学者对并购溢价进行了大量的研究,从现有文献来看,对并购溢价现象的解释主要理论有:协同作用理论,委托代理理论鬟竞争性并购理论,目标企业特质理论等。
出处 《中国外资》 2014年第6期118-118,共1页 Foreign Investment in China
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参考文献4

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