论文部分内容阅读
本文运用多元回归分析的方法对上市公司定向增发后的经营业绩如何变化进行研究。实证研究结果表明,与公开增发后公司业绩下滑的情况不同,上市公司定向增发新股后的长期经营业绩为正。从财务绩效的角度考虑,定向增发要优于公开增发,对公司未来的经营业绩更为有利。
This article uses the method of multiple regression analysis to study how the listed company changes after its private placement. The results of empirical research show that the performance of listed companies is different from the situation of the decline of corporate performance after the public offering of new shares, and the long-term business performance of the listed company after the directional issuance of new shares is positive. From the financial performance point of view, private placement is better than the public issuance, the company’s future business performance is more favorable.