分析结果表明ST公司重组后三年内平均累积超额收益(CAAR)显著为正。

The results show that cumulative average abnormal return (CAAR) is significantly positive in three years after st corporate restructuring.

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研究结果表明，ST公司重组后三年的平均累积超额收益显著为正，超额收益呈先上升后下降的态势；

The results suggest that cumulative average abnormal return (hereinafter CAAR for short) of ST corporations is significantly positive in after restructuring, CAAR ascends and then falls;

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进一步的回归分析显示：内部控制信息披露详细程度与特定窗口内的累积超额收益存在显著的正相关关系。

Through the regression, we also find that the detail of the information disclosure of internal control has positive relationship with the Cumulative Abnormal Return.

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在实证研究部分中，本文首先采用事件研究法分析了管理层收购事件窗口里的累积超额收益率，分析表明存在显著的超额累积收益率；

Among the empirical part, this paper adopt event study to analysis the cumulative abnormal return in the MBO event windows at first, the result is that there is remarkable cumulative abnormal return;

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在实证研究部分中，本文首先采用事件研究法分析了管理层收购事件窗口里的累积超额收益率，分析表明存在显著的超额累积收益率；

Among the empirical part, this paper adopt event study to analysis the cumulative abnormal return in the MBO event windows at first, the result is that there is remarkable cumulative abnormal return;

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