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zi chan shou suo xing zhong zu chuang zao jia zhi de dong yin yan jiu
Pages: 11-13
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  资产剥离分立分拆上市追踪股票价值创造;
Abstract: 国外学者对各种资产收缩型重组创造价值的动因进行了大量的理论和实证研究,而我国对于资产收缩型重组的研究尚不多。本文对资产剥离、分立、分拆上市以及追踪股票这四种资产收缩型重组方式在创造价值动因方面的理论依据进行了归纳,为国内企业的资产重组提供一些理论指导和实践借鉴。
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