摘要
经过5次并购浪潮之后,关于企业并购的效果以及如何来评价企业的绩效,国内外学者做了大量的实证研究。国内目前采用较多的是事件研究法、会计指标法和EVA法。通过对国内上市公司并购绩效的实证文献梳理,分析现有评价方法存在的局限性,为正确评价并购绩效指明方向。
After 5 merger and acquisition tides, the domestic and foreign scholars have done the massive empirical study on the merger and acquisition's effect and how to appraise enterprise's achievements. In China,the event method,Accountant target method and the EVA method are widely used.This article has combed the listed merger and acquisition achievements' literature, analyze the existing method limitation t,indicate the direction for the rightly appreciate merger and acquisition achievements.
出处
《价值工程》
2009年第11期146-149,共4页
Value Engineering
基金
辽宁省教育厅人文社会科学基金资助项目(630.4020)
关键词
上市公司
并购
事件研究法
会计指标法
EVA法
listed company
mergeness and acquisition
Event method
Accountant target method
EVA method