【摘要】：國內(nèi)許多研究表明,我國上市公司的大股東可以利用控制權(quán)轉(zhuǎn)移來牟取私有收益,加之我國控制權(quán)轉(zhuǎn)移市場尚不成熟、監(jiān)管制度不完善使得內(nèi)幕交易現(xiàn)象嚴(yán)重。本文采用事件研究法,以典型案例事件期的累積超常收益、超額換手率等為研究對象進行實證研究,以檢驗上市公司控制權(quán)轉(zhuǎn)移中內(nèi)幕交易的嚴(yán)重程度。本文梳理了2000~2013年我國上市公司控制權(quán)轉(zhuǎn)移中的內(nèi)幕交易案例,并以"兄弟科技"為典型案例分析其內(nèi)幕交易情況,探究控制權(quán)轉(zhuǎn)移事件中發(fā)生內(nèi)幕交易的特點和原因,以利于監(jiān)管層對此類事件加強監(jiān)管和防范。
[Abstract]:Many domestic studies show that large shareholders of listed companies in our country can make use of the transfer of control rights to obtain private profits. In addition, the market of transfer of control rights in our country is still immature, and the imperfect regulatory system makes the phenomenon of insider trading serious. In this paper, the event research method is used to test the severity of insider trading in the transfer of control rights of listed companies by taking the cumulative extraordinary income and excess turnover rate of typical cases as the research objects. This paper combs the cases of insider trading in the transfer of control rights of listed companies in China from 2000 to 2013, analyzes the situation of insider trading with the typical case of "Brothers Science and Technology", and probes into the characteristics and causes of insider trading in the event of transfer of control rights. In order to facilitate the supervision of such incidents to strengthen supervision and prevention.
【作者單位】： 北京信息科技大學(xué)經(jīng)濟管理學(xué)院;
【分類號】：F832.51;F275

【參考文獻】

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1 張偉強;王s，

本文編號：2409746