目录摘要.............................................................................................1Abstract........................................................................................21引言...........................................................................................31.1选题背景与意义....................................................................4公司并购研究综述................................................................51.3研究内容与框架....................................................................52公司并购理论概述...................................................................5并购内涵................................................................................5并购效应................................................................................62.3并购市场效应——超额收益................................................62.4超额收益率度量....................................................................63上市公司并购与超额收益状况...............................................93.1首次公告日前的超额收益....................................................93.2首次公告日后的一年内的超额收益....................................93.3完成公告日后的超额收益..................................................104并购超额收益所受的影响因素.............................................114.1时间因素..............................................................................134.2企业性质..............................................................................134.3行业属性..............................................................................16并购类型..............................................................................205结论与建议.............................................................................20本文研究结论.....................................................................21建议.....................................................................................23参考文献...................................................................................24致谢..................................................................