摘要
本文主要梳理了国内外对非财务指标对企业上市估值的影响因素的相关文献研究成果,主要从公司治理、上市过程以及市场环境等几方面对国外和国内的研究成果进行整理,为完善企业估值研究框架提供了参考。
This paper mainly analyzes the previous research resuhs of the effects of non - financial indicators on lis- ted valuation both in foreign countries and in China. The research divides into three parts: corporate governance, listing process, and market environment. Combining the research results from past researchers, this paper provides a reference for the structure of valuation for the listing companies.
出处
《华南理工大学学报(社会科学版)》
2013年第4期1-4,27,共5页
Journal of South China University of Technology(Social Science Edition)
关键词
非财务指标
影响综述
上市企业估值
IPO
市场环境
文献综述
non -financial indicator
overview of the effects
valuation for listing companies
IPO
market envi- ronment
literature review.