本文選題：股權(quán)制衡　切入點：關(guān)聯(lián)交易規(guī)模　出處：《財會通訊》2017年24期

【摘要】：本文選擇2010-2015年我國滬深兩市A股發(fā)生關(guān)聯(lián)交易的制造業(yè)上市企業(yè)為研究對象,分析了股權(quán)制衡、關(guān)聯(lián)交易與企業(yè)價值三者之間的關(guān)系。研究表明:企業(yè)的大規(guī)模關(guān)聯(lián)交易不利于企業(yè)價值的提升,即關(guān)聯(lián)交易規(guī)模與企業(yè)價值之間顯著負相關(guān);股權(quán)制衡能正向調(diào)節(jié)關(guān)聯(lián)交易規(guī)模與企業(yè)價值之間的關(guān)系,即股權(quán)制衡抑制了關(guān)聯(lián)交易規(guī)模與企業(yè)價值之間的負相關(guān)。
[Abstract]:In this paper, we choose the listed manufacturing enterprises in Shanghai and Shenzhen A-shares from 2010-2015 as the research object, and analyze the relationship among equity balance, affiliated transaction and enterprise value.The research shows that the large-scale related party transaction is not conducive to the promotion of enterprise value, that is, the correlation between the scale of related party transaction and enterprise value is significantly negative, and the equity balance can positively adjust the relationship between the scale of related party transaction and the value of enterprise.That is, equity checks and balances inhibit the negative correlation between the scale of related party transactions and enterprise value.
【作者單位】： 長春師范大學經(jīng)濟管理學院;
【分類號】：F271;F406.7;F425

【相似文獻】

相關(guān)碩士學位論文 前1條

1 鄧怡;醫(yī)藥制造行業(yè)上市公司股權(quán)制衡與公司績效相關(guān)性研究[D];四川農(nóng)業(yè)大學;2011年

，

本文編號：1715268