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我国股票市场成立以来曾发生过多次股份回购事件,本文运用事件研究方法和会计研究法进行实证分析,讨论股份回购对上市公司财富效应、绩效的影响,本文还提出了在股权分置改革背景下对股份回购的一些思考,认为回购对股权分置的解决具有较为实质的辅助作用。
Abstract：A few of stock buybacks have taken place since stock market was established in China.By adopting event studying method and accounting studying method,this paper makes a discussion about the influence of stock buybacks on the lised companies in terms of fortune effect and performance.This paper puts forward some reflections on stock buybacks against the reforming background of share segmentation,holding that stock buybacks play a substantially assisting role in resolving the problem of share segmentation.
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基本信息:
DOI：10.14134/j.cnki.cn33-1336/f.2005.10.010
中图分类号:F832.51;
引用信息:
[1]益智,张为群.我国上市公司股份回购效应分析——兼论股权分置改革背景下回购的作用[J].商业经济与管理,2005(10).DOI:10.14134/j.cnki.cn33-1336/f.2005.10.010.
基金信息:
浙江省哲学社会科学规划课题青年项目“资产重组的参与者行为有限理性、绩效与制度演进:以我国上市公司群体为例”(NQ05YJ01)的阶段性成果
2005-10-25
2005-10-25