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ID:36472517
大小:1.90 MB
页数:55页
时间:2019-05-11
《上市公司增发、配股与可转换债券再融资的绩效研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、北京交通大学硕士学位论文上市公司增发、配股与可转换债券再融资的绩效研究姓名:侯俊美申请学位级别:硕士专业:会计学指导教师:肖翔20070601ABSTRACTABSTRACT:Enterprise'screation,survivalanddevelopmentarccloselyrelatedtofinancingactivities.Differentfinancingpreferencesandbehaviorswillformdifferentcapitalslrueture,FurthermoretheywillhaveasignificantimpactOntheco
2、rporategovernancestruetm'e,operatingperformanceanddevelopmentstrategies.Thereforefinancingbe∞mesthemajoreventwhichtheenterpriseshouldconsider.AftertheInitiall'ublieOfferings,thefollowingdevelopmentoflistedcompaniesmainlydepends011_itsfinancingability.Currently,thereisnOdirectcomparisonofthepe
3、rformanceofdifferentre,financingmethodsinChina,andthereonlyhaveft.fewdosereferences.Itwillhavearealisticsignificancetostudytheperformanceofdifferentrefinancingmethodsfromthetheoreticalandempiricalaspectsatthisstage.Thispaperplanstotestthel地rformaneeoflistedcompanieswhichUSetheSeasonedequityof
4、fering,Rightsissues01"Convertiblebondstorcflrlanee,SOaStofindthebestrefinaIleingmethodforlistedcompanies.ThisisastartingpointaswellaStheinnovationofthepaper.Thispapermainlyus器theempiricalandnormativecombinationofresearchmethods.First,theauthorsummarizesandanalyzesthepredecessor'sresearcheonel
5、usiort,andproposestheresearchsuppositionsinthisfoundation.Then,theauthortakesthelistedcompanieswhichrefinancingin2004船empiricalsamples.usestheDescriptivestatistics,Nonpara由aetrietests,Factoranalysismethodstostudytheperformanceofthesethreetypescompanies,hopingtoprovidesomehelpforlistedcompanie
6、stomaketherefinancingde.eisionfromtheempiricaloutputs.Avarietyofstatisticalandanalytiealmethodsusedinthispaperisalsooncofthebri曲tspots.Empiricalresultsindicatethatlistedeompani.eswhielareedtheSeasonedequityoffering,Rightsissuesthesetworefinancingmethods。itsperformaneehasshownadownwardtrend;li
7、stedcompanieswhichadoptedtheConvertiblebondsmethod,therewouldbeadecliningtrendinitsperformanceifcomparedintheverticalangle,butthosecompanieshavebetterperformancecomparedwithpairedsamplesinsameprofession;whenmentionedthecomparisontothesethreet
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