上市公司多角化經(jīng)營(yíng)績(jī)效研究
頁(yè)數(shù) 10 字?jǐn)?shù) 7320
內(nèi)容提要
文章以1999年年報(bào)中提供分行業(yè)資料的上市公司為研究對(duì)象，分析了我國(guó)上市公司的多角化程度同財(cái)務(wù)績(jī)效指標(biāo)、市場(chǎng)績(jī)效指標(biāo)之間的關(guān)系。研究表明：多角化經(jīng)營(yíng)在一定程度上能起到分散風(fēng)險(xiǎn)的作用，同時(shí)也會(huì)降低企業(yè)的收益率；隨著多角化程度的增加，企業(yè)的財(cái)務(wù)績(jī)效指標(biāo)有所下降，而市場(chǎng)績(jī)效指標(biāo)卻有所上升。

關(guān)鍵詞 上市公司,多角化經(jīng)營(yíng),財(cái)務(wù)績(jī)效,市場(chǎng)績(jī)效

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