摘要
商业银行是金融领域中数量最多、分布最广的金融企业,由于其业务内容广泛,对社会经济生活的影响巨大,随着银行业的逐步对外开放和股权分置改革的推行,引发了人们对银行类股票价格的思考,本文对银行类上市公司价值的影响因素创新引入股权分置改革虚拟变量做出实证研究,实证结果显示:Feltham-Ohlson模型并不简单适用于中国上市银行,需要结合中国的实际情况加以改造;股权分置改革与银行价值正相关。
In the process of analyzing the relationship between company s financial data and the Market Value, we have selected two stages of the empirical analysis. This paper concludes： reform of non-tradable shares doesn t receive the anticipation effect. Banks in China gain profit mainly come from the difference between loan and deposit.
出处
《特区经济》
北大核心
2009年第5期110-111,共2页
Special Zone Economy
