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跨国并购的公司治理溢出效应研究 被引量:1

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摘要 由于公司治理的改善可以创造额外的企业价值,而公司治理的水平国家间差异较大,跨国并购后治理水平将从高"势能"企业向低"势能"企业溢出,从而产生公司治理的正溢出效应。文章对跨国并购的公司治理溢出效应进行分析,并为我国企业在开展跨国并购活动中如何充分利用公司治理溢出效应提出了政策性建议。
作者 张功富
出处 《会计之友》 北大核心 2010年第17期34-36,共3页 Friends of Accounting
基金 作者主持的航空科学基金项目(2009ZG55022) 河南省政府决策研究招标课题(B475)的阶段性研究成果
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参考文献18

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二级参考文献49

共引文献1380

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