In view of the fact that firms can survive through continuous blood transfusion, this paper uses the actual profit method and the solvency method(comparing the difference between cash flow and current liabilities) to identify zombie firms. From 1999 to 2013, the capital proportion of zombie firm decreases and then rises, zombie status tends to expand. Considering that zombie firms appear repeatedly in China, our research focuses on the long-term perspective to eliminate the impact of short-term life cycle a...
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