主并企业样本选择 Sample Selection of Acquiring Firms
Taking 190 listed acquiring companies from 2003 to 2005 as the sample of research,we analyzed the performance fluctuation of acquiring firms 2 years before and after the acquiring event by means of the factor analysis model.
以2003—2005年190家上市公司收购行为作为分析样本,将因子分析模型作为综合评价方法,全面分析了主并企业从收购前两年到收购后第2年5个年度的绩效变动情况。
参考来源 - 基于现金流视角的主并企业收购绩效研究·2,447,543篇论文数据，部分数据来源于NoteExpress
本文从主并企业的角度出发，主要分析了企业实行并购的财务动因。
The article analyses the financial motivating factors for acquisitions from the point of the acquirers.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
企业希望从业务流程中解耦数据并实现企业级数据管理（例如，主数据管理）。
Organizations want to de-couple data from business processes and manage data from enterprise-level (for example, master data management).
应用推荐