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上市公司兼并收购中的收购支付方式是国内外会计和金融学者关注的重要领域。自2006年5月8日起,我国上市公司在关联股权收购活动中,除了直接使用现金支付,开始大量出现使用非公开发行新股支付的情况。笔者对影响我国上市公司关联股权收购支付方式的主要因素进行了
Mergers and acquisitions of listed companies in the acquisition of payment methods is an important area of concern for accounting and financial scholars at home and abroad. Since May 8, 2006, the listed companies in our country have started to use a lot of non-public offering of new shares to pay in addition to the direct cash payment. The author of the main factors affecting the acquisition of listed companies related to the equity acquisition method was carried out