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本文试图通过对我国上市公司资产重组中资产评估结果的确定及影响因素进行实证分析,来验证以交易为目的的资产评估的价值相关性。研究发现,不同重组方式对净资产的增值率没有显著影响,而不同评估方法下的评估结果则显著影响了净资产增值率;重组事件中评估标的物属于上市公司时,对市场没有显著影响,但长期股权投资则对股价有解释力。
This paper attempts to verify the value relevance of the asset valuation for the purpose of the transaction through the empirical analysis of the asset valuation results and the influencing factors in the assets reorganization of the listed companies in our country. The study found that different reorganization methods have no significant effect on the net assets value-added rate, while the assessment results under different assessment methods significantly affect the net asset value-added rate; when the revaluation items in the reorganization events belong to listed companies, they have no significant impact on the market, However, long-term equity investments have explanatory power on the share price.