摘要
在国外有关企业多元化的研究中,验证多元化对企业经营绩效影响的文献占有非常重要的地位。文章建立了一种更为开阔的视野,旨在对这部分文献进行全面系统的回顾和评述,以期对中国企业经营战略选择以及国内有关企业多元化的研究提供借鉴。首先总结了多元化和企业经营绩效的主要度量方法,然后按照时间顺序将有关多元化对企业经营绩效影响的文献分为三个阶段,并分别对每个阶段的基本研究方法和主要结论进行了分析和评论。
The empirical research that tests the effects of diversification on firm performance plays an important role in foreign literatures about diversification. This paper attempts to review the related literatures systematically and comprehensively to enlighten Chinese enterprises' management strategy and domestic studies on diversification. The main approaches of diversification measurement are firstly introduced,and then literatures about effects of diversification on firm performance are divided into three stages in light of time sequence,the basic methodology and main results of each stage are analyzed and commented lastly.
出处
《上海立信会计学院学报》
北大核心
2010年第2期90-96,共7页
Journal of Shanghai Lixin University of Commerce
基金
上海市教育委员会重点学科建设项目(J51702)
关键词
多元化
企业经营绩效
多元化折价
多元化溢价
diversification
firm performance
diversification discount
diversification premium