QQ客服 官方微博 反馈留言

	增值税转型、经营环境差异与企业市场价值——来自我国上市公司的经验证据; VAT Reform,Differences in Enterprise Operating Environment and Enterprises' Market Value:Empirical Evidence from Chinese Listed Companies
	童锦治 ; 黄克珑 ; 陈军璨
	2014-09-28
关键词	增值税转型 经营环境 企业市场价值 VAT reform in 2009 enterprise operating environment enterprises' market value
英文摘要	为了评价2009年增值税转型改革对企业市场价值的影响,本文以我国2008-2012年上市公司为研究对象,采用基于PSM的双重差分法,研究了企业经营环境存在差异时,增值税转型对不同企业市场价值的影响。研究发现,增值税转型总体上提升了企业的市场价值,但受经营环境差异影响,不同企业市场价值的提升效果不同。进一步研究发现,增值税转型与经营环境改善带来的市场价值提升作用对更具发展后劲的高成长性企业影响更为显著。; Based on the VAT reform in 2009,taking listed companies in our country during2008-2012 as the research object,applying the Double Difference Method on the base of PSM,this paper studied the impact of VAT reform on market value of different enterprises when there are differences in enterprise operating environment.Study found that the VAT reform enhances enterprise's market value as a whole,but the enhancement effect of different enterprises varied,affected by differences of enterprise operating environment.Further study found that the enhancement effect on market value for VAT reform and improvement of enterprise operating environment is more significant in high-growth companies of developing stamina.Accordingly,this article puts forward relevant policy suggestions.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/113392]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	童锦治,黄克珑,陈军璨. 增值税转型、经营环境差异与企业市场价值——来自我国上市公司的经验证据, VAT Reform,Differences in Enterprise Operating Environment and Enterprises' Market Value:Empirical Evidence from Chinese Listed Companies[J],2014.
APA	童锦治,黄克珑,&陈军璨.(2014).增值税转型、经营环境差异与企业市场价值——来自我国上市公司的经验证据..
MLA	童锦治,et al."增值税转型、经营环境差异与企业市场价值——来自我国上市公司的经验证据".(2014).

个性服务

查看访问统计

相关权益政策

暂无数据

收藏/分享

除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。