1、浙江工業(yè)大學(xué)碩士學(xué)位論文中國證券市場買殼上市的績效研究姓名：杜駿翀申請學(xué)位級別：碩士專業(yè)：技術(shù)經(jīng)濟(jì)及管理指導(dǎo)教師：汪少華20041101浙江工業(yè)大學(xué)碩士學(xué)位論文ResearchOnThePerformanceOfReverseMergerInChinaStockMarketsAbstractInrecentyears，ReverseMergerfrequentlyhappensinChinaStockMarkets，andithasdr
2、awnwideattentionfromindustrialandacademiccommunityFirstlybasedonthewestM&AtheoriesandcombiningChineseeconomyandsecuritymarketdevelopmentandlistcompanyrealitythispapermakesatheoreticalresearchontheperformanceofReverseMerg
3、er；Then，byadoptingMarketResearchMethod(MarketIncomeAnalysis)，andAccountingResearchMethod(FinancialPerformanceAnalysis)，thispapermakesanempiricalanalysisoftheChinalistedcompanybyReverseMergerintheyear2000，andalsomakeaconc
4、retestudyonthefactorsthataffecttheperformanceafterReverseMergenEmpiricalresearchhasfoundthat(1)ReverseMergerCangenerallyraisethecompany(1istedcompany)performancecominuous!ywhichisdifferentfrompeople’Sopinionbefore；(2)Com
5、parativestudyofdifferenttypesofReverseMergershowsthatthetypeof“industrymerger’’achievesthemostprominentperformanceimprovement；(3)ByacomparativestudyofthefactorsthataffecttheperformanceafterReverseMergerwegotthefollowingf
6、indings：byReverseMerger，estatecompaniesenjoythehighestperformance；Performanceofcompaniesindevelopedareasishigherthenthoseinlessdevelopedareas；ReverseMergerofsameindustryhashigherperformancethanofcrossindustry；ReverseMerg
7、erofsameareahashigherperformancethanofcrossarea；ReverseMergerbythewayofstockoptioncompensatedtransferhashigherperformancethanoffreeallocationReverseMergerofstateownedenterpriseishigherthanofprivateownedenterprise；Thehigh
8、ertheratioofchangedstockoptionisduringReverseMergerthehigherperformanceimprovementthecompanywillachieve；Thecompanywitllcontrolfightdisputewillhaverelatively10WperformanceKeyword：ReverseMergerPerformance，StockMarket，Merge