精品文档---下载后可任意编辑目录摘要.............................................................................................1Abstract........................................................................................21 引言...........................................................................................31.1 选题背景与意义....................................................................4公司并购讨论综述................................................................51.3 讨论内容与框架....................................................................52 公司并购理论概述...................................................................5并购内涵................................................................................5并购效应................................................................................62.3 并购市场效应——超额收益................................................62.4 超额收益率度量....................................................................63 上市公司并购与超额收益状况...............................................93.1 首次公告日前的超额收益....................................................93.2 首次公告日后的一年内的超额收益....................................93.3 完成公告日后的超额收益..................................................104 并购超额收益所受的影响因素.............................................114.1 时间因素..............................................................................134.2 企业性质..............................................................................134.3 行业属性..............................................................................16并购类型..............................................................................205 结论与建议.............................................................................20本文讨论结论.....................................................................21建议.........................................................
