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本文通过对控制权转移以后上市公司资产重组行为的研究,揭示了资产重组对上市公司业绩的重要影响。并就控制性股东对上市公司“掏空”和“支持”行为特征进行了分析。文中显示,控制权转移以后上市公司的业绩和关联性资产重组有密切关系,上市公司业绩的变化,在一定程度上和控制性股东利用资产重组对上市公司进行“掏空”和“支持”相关联。文中揭示了影响控制性股东掏空或支持上市公司的因素,借此提出相关政策建议。
After studying the asset restructuring of listed companies after the transfer of control right, this article reveals the important influence of asset restructuring on the performance of listed companies. And analyzes the controlling shareholders’ “hollowing out” and “supporting” behavior of listed companies. The article shows that after the transfer of control, the performance of listed companies is closely related to the reorganization of related assets. The performance changes of listed companies are related to the “hollowing out” and “supporting” of listed companies to a certain extent by controlling shareholders using assets reorganization United The article reveals the factors that affect the controlling shareholders to hollow out or support listed companies, in order to make relevant policy recommendations.