期刊文献+

企业并购中的经济分析浅议

Economics Analysis of Merger and Acquisition
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摘要 简要阐述了采用资产价值基础法、市盈率法以及贴现现金流量法在企业并购中对目标企业的价值评估。 The paper briefly described the evaluation on target enterprise in merge r and acquisition by using capital value basis,price /earnings ratio(PER)and discounted cash flow.
出处 《化工技术经济》 2002年第2期19-22,共4页 Chemical Techno-Economics
关键词 财务分析 价值评估 中国 市盈率法 贴现现金流量法 企业并购 经济分析 merger and acquisition financial a nalysis evaluation
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二级参考文献7

  • 1Foster, G. Financial statement Analysis, PrenticeHall, Inc. 1986.
  • 2Palepu, K. "The Determinants of Acquisition Likelihood," working paper. Harvard University, 1985."Predicting Takeover targets:A Methodological and Empirical Analysis," working paper. Harvard University, 1985.
  • 3Rappaport, A. Creating shareholder Value: New standard for Business Performance,The Free Press 1986.
  • 4Revsine, L. , D. W. Collins and W. B. Johnson, Financial reporting & Analysis Prentice Hall, Inc.1999.
  • 5Scott, W. R. Financial Accounting theory, Prentice Hall, Inc. 1997.
  • 6Watts, R. L. and J. L. Zimmerman, "Positive Accounting Theory: A Ten Year Perspective," The Accounting Review(January 1990).
  • 7Weston, J. F. , Chung, K. S. , Siu, J. A. Takeovers,Restructuring, and Corporate Governance, Prentice Hall, Inc. 1990.

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