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如何识别企业并购中的财务风险?本文介绍几种常见的识别办法。1.杠杆分析法,是狭义上的财务风险的衡量方法,主要通过计算杠杆系数来初步识别财务风险水平的高低,其指标包括财务杠杆系数和资产负债率。DFL=EBIT/(EBIT-I)DFL指财务杠杆系数,反映企业的税息前利润(EBIT)增长所引起
How to Identify the Financial Risks in Merger and Acquisition? This article introduces several common recognition methods. 1. Leverage analysis is a measure of financial risk in a narrow sense. It primarily identifies the level of financial risk by calculating the leverage coefficient. The indicators include the financial leverage and the debt-to-asset ratio. DFL = EBIT / (EBIT-I) DFL refers to the financial leverage coefficient, reflecting the growth of corporate EBIT