上市公司定向增发对企业绩效的影响

目录
摘要...............................................................1
关键词.............................................................1
Abstract...........................................................1Keywords...........................................................1
一．引言...........................................................2
二．文献综述.......................................................2
（一）国外文献综述.................................................2
1．定向增发公告效应的研究综述......................................2
2 .定向增发对短期和长期业绩影响的研究综述..........................3
（二）国内文献综述.................................................3
1.定向增发公告效应的研究综述.......................................3
2.企业绩效的衡量标准的研究综述.....................................3
3.定向增发对企业业绩的影响的研究综述...............................4
（1）定向增发对企业绩效的正面影响..................................4
（2 ）定向增发对企业绩效的负面影响.................................4 *好棒文|www.hbsrm.com +Q: ￥351916072￥ 

（三）国内外文献评述...............................................4
三.研究设计........................................................5
(一)研究假设......................................................5
（二）样本的选择与数据来源.........................................5
（三）变量定义.....................................................5
1.分项指标对企业绩效的衡量.........................................6
2.综合指标对企业绩效的衡量.........................................6
四．实证检验结果与分析............................................10
(一)对衡量企业绩效的分项指标的分析................................10
1.偿债能力........................................................11
2.盈利能力........................................................11
3.发展能力........................................................11
4.营运能力........................................................11
(二)对衡量企业绩效的综合指标的分析................................12
1.对增发前后绩效得分差值的均值分析................................12
2. 对增发前后绩效得分差值的中位数的分析...........................12
3.显著性分析......................................................12
五．研究结论 .....................................................13
（一）结论........................................................13
（二）研究的局限性................................................13
（三）对策建议....................................................13
致谢..............................................................14
参考文献..........................................................14

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