论文部分内容阅读
井购创造价值了吗?身为北京大学中国经济研究中心、南开大学和中山大学兼职教授的张新以累计超额平均收益率(事件研究法)为主,辅之以会计研究法,对1993年1月到2002年12月中国A股非金融类上市公司的并购重组事件共计1216个样本(其中包括22个难得的吸收合并样本)进行研究,得出如下几个结论: 并购重组为目标公司创造了价值。这体现在以下两个方面。首先,发生并
As a research center of Peking University, Zhang Nankai, an adjunct professor at Nankai University and Sun Yat-sen University, with a cumulative excess return (event research method), supplemented by accounting research methods, From January to December 2002, a total of 1216 M & A and restructuring events involving non-financial listed companies in China’s A-share, including 22 rare mergers and acquisitions, were conducted and the following conclusions were reached: M & A and reorganization were created for the target company Value. This is reflected in the following two aspects. First, it happened