统计研究 ›› 1999, Vol. 16 ›› Issue (12): 15-19.
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檀向球
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Tan Xiangqiu
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关键词: 上市公司, 资产重组, 鉴别与分析
Abstract: Being a popular topic in securities market, assets reorganization has become an important way for companies to improve their performance. At the same time, there are some companies using the title of reorganization to fabricate profits. So, the purpose of this article is to study ways to discern material reorganization from false reorganization with the help of financial statements.
檀向球. 上市公司报表性和实质性资产重组鉴别与分析[J]. 统计研究, 1999, 16(12): 15-19.
Tan Xiangqiu. Discernment of Listed Company’s Material Assets Reorganization from False Reorganization and Analysis[J]. , 1999, 16(12): 15-19.
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https://tjyj.stats.gov.cn/CN/Y1999/V16/I12/15
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