摘要
该文以2004年至2006年期间发生的民营企业买壳上市的案例为对象,研究我国民营企业买壳上市的动机,研究发现买壳后的资产重组与民营企业买壳绩效显著正相关,我国民营企业买壳上市更多是协同动机而非掏空动机!
Through investigating the reverse merger events of private enterprises from 2004 to 2006, this paper found that a favorable positive correlation existed between the asset restructuring and the performance of listed companies after reverse merger .Chinese private enterprises entering stock market by reverse merger is more likely with a motivation of synergies,not a motivation of ＂Tunneling＂!
出处
《价值工程》
2010年第8期66-67,共2页
Value Engineering
关键词
民营企业
买壳
协同动机
private enterprise
reverse merger
synergies motivation
