农业上市公司IPO前后业绩变化实证研究  

An Empirical Study on the Changes of the Performance of Agricultural Listed Companies before and after IPO

作　　者：方静[1] 朱剑峰[1] 

机构地区：[1]阜阳师范学院商学院,安徽阜阳236037

出　　处：《阜阳师范学院学报（社会科学版）》2017年第1期119-125,共7页Journal of Fuyang Normal University：Social Science Edition

摘　　要：文章以2009-2012年上市的15家农业公司为研究对象,选取净资产收益率、总资产周转率、资产负债率和营业增长率四个指标,实证分析样本公司在IPO前2年、前1年、当年以及后3年共计6年的经营业绩变化。结果表明,农业上市公司在IPO后业绩出现显著下滑。最后在分析下滑原因的基础上,提出相关建议。In 2009-2012 listed 15 agricultural companies as the research object,this essay analyzes the six years＇（two years ago,one year ago,current years and three years later respectively） changes altogether of the business performance of the Initial Public offerings from four aspects such as the rate of return on net assets, the turnover of total capital, asset liability ratio and the growth rate of business income. The results indicate that the business performance of agr/cultural companies has been decreased sharply after the IPO. Finally, the authors put forward relevant suggestions based on the analysis of the reasons for the decline.

关 键 词：农业 IPO 业绩变化 

分 类 号：F830[经济管理—金融学]