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我国上市公司并购绩效研究方法刍议

         

摘要

规范研究是文章开展研究的理论基础,从内涵的规律出发,而实证研究直接从事物的事实层面寻找它们的内在逻辑;定性研究,是在研究时根据已有的信息,对实物的一些规律、特点等进行判断的方法;而定量研究方法则是在已经获得的数据信息基础之上,运用数理统计的方法通过对数据的处理、计算,所得出依据的过程;事件研究法和会计研究法是从两个不同层面或角度对并购活动进行解释,他们各自有各自的特点和优势.%Normative research is the theoretical basis for the article research and starts from the law of connotation, and the empirical research directly start from the fact level of things to find their internal logic. The qualitative research is the method to determine the physical laws and characteristics of things based on the existing information in research, and the quantitative research method is the process of obtaining the basis through data processing and calculation by using mathematical statistics method based on the data already obtained. The event research method and accounting research method are to explain the M&A activities from two different levels or perspectives, and each of them has its own characteristics and advantages.

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