期刊文献+

并购中的激励性支付技术:赢取计划 被引量:6

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摘要 本文介绍了并购支付条款中采用的一项核心技术——赢取计划。指出赢取计划本质特征是一项期权计划,详细介绍了赢取计划的具体设计内容,并举例说明了赢取计划的价值评估。这项技术目前在国内并购中未见运用,未来将有很大施展空间。
作者 李曜
出处 《经济管理》 CSSCI 北大核心 2003年第12期60-65,共6页 Business and Management Journal ( BMJ )
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参考文献2

  • 1Bazerman, Max H., and James J. Gillespie, Betting on the Future. the Virtues of Contingent Contracts, Harvard Business Review (September-October 1999) : 155-160.
  • 2Sherman, Steven J., and David A. Janatka, Engineering Earn-outs to Get Deals Done and Prevent Discord,Mergers & Acquisitions (September-October1992) : 26-31.

同被引文献37

  • 1杨振山.社会主义初级阶段理论与我国的民法学[J].中国法学,1988(5):3-9. 被引量:17
  • 2刘嫦,易顿,沈湘平.国外企业并购中的分阶段延期支付方式[J].财会月刊(中),2006(3):67-68. 被引量:4
  • 3程锋.对赌协议中的成本分析与决策[J].财会研究,2007(2):71-73. 被引量:10
  • 4崔永梅,张松涛,徐叙永.中国企业跨国并购的资源战略分析[J].财务与会计(理财版),2007(8):44-46. 被引量:2
  • 5Bruner, R. F.. Applied Mergers & Acquisitons. 2004, John Wiley & Sons, New York.
  • 6Cain, M. D., Denis, D., Denis, D. K.. Earnouts: a study of financial contracting in acquisition agreements[J]. Journal of Accounting and Economics, 2011, 51(01): 151 - 170.
  • 7Chatterjee, R., Erickson, M., Weber, J. P.. Can accounting information be used to reduce the contracting costs associated with mergers and acquisitions?-evidence from the use of earnouts in mergers and acquisitions agreements in the U.K.[J]. Working paper, Cambridge Universiw, 2004.
  • 8Dater, S., Frankel, R., Wolfson, M.. Earnouts: the effects of adverse selection and agency costs on acquisition techniques[J]. The Journal of Law, Economics, & Organization, 2001, 17(01): 201-238.
  • 9Kohers, N., Ang, J.. Eamouts in mergers: agreeing to disagree and agreeing to stay. Journal of Business, 2000, 73(03): 445-476.
  • 10Leonidas Barbopoulosa, Sudi Sudarsanamb. Determinants of earnout as acquisition payment currency and bidde' vae gains[J]. Journal of Banking & Finance, 2012, 36(03): 678 - 694.

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