【摘要】 随着我国资本市场的不断发展,上市公司资产重组比较频繁,国内学者也开始对重组绩效进行评价。选取2002~2005年进行重大资产重组的上市公司为样本,使用两配对样本Wilcoxon符号秩检验方法对公司绩效变化情况进行实证分析,结果表明:上市公司重组可以在短期内提升公司的绩效,但是从长期看影响不大。更多还原

【Abstract】 With the development of Chinese stock market,the capital reorganization of listed companies has become increasingly frequent in recent years and the reorganization performance starts to be evaluated by Chinese academic circle.This paper,selecting the listed companies which had significant capital reorganization between 2002 and 2005,conducted an empirical analysis of the performance changes of those companies by means of Wilcoxon matched-pairs signed-ranks test.The results indicate that the reorganization can raise the short-term performance of the companies but exert little influence upon the long-term performance.更多还原