国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normal earnings and accounting empirical study.
国内目前采用较多的是事件研究法、会计指标法和EVA法。
In China, the event method, Accountant target method and the EVA method are widely used.
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