本文選題：高管犯罪 + 腐敗��； 參考：《山西財(cái)經(jīng)大學(xué)學(xué)報(bào)》2017年02期

【摘要】：從我國(guó)上市公司高管犯罪數(shù)據(jù)出發(fā),在描述犯罪現(xiàn)狀的基礎(chǔ)上對(duì)其成因及后果進(jìn)行探討。研究發(fā)現(xiàn):受賄、挪用公款/資金和貪污是高管犯罪最頻繁的三大類型;高管犯罪主要受宏觀和公司層面因素影響,且公司和個(gè)人層面犯罪、國(guó)有企業(yè)和非國(guó)有企業(yè)犯罪的影響因素存在差異;高管犯罪查處會(huì)引起市場(chǎng)反應(yīng),市場(chǎng)也會(huì)隱性捕捉到司法機(jī)構(gòu)的處罰力度。
[Abstract]:On the basis of describing the current situation of the crime, this paper discusses the causes and consequences of the crime from the data of the senior executives of listed companies in our country. The study found that bribery, embezzlement of public funds and embezzlement are the three most frequent types of crimes committed by executives, which are mainly influenced by macro and corporate factors, and crimes committed at the corporate and individual levels. There are differences in influencing factors between state-owned enterprises and non-state-owned enterprises. The investigation and punishment of senior executives' crimes will cause market reaction and the market will catch the punishment strength of judicial institutions.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)會(huì)計(jì)學(xué)院;上海交通大學(xué)安泰經(jīng)濟(jì)與管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目(71602191) 教育部人文社會(huì)科學(xué)青年項(xiàng)目(15YJC790137) 中國(guó)博士后科學(xué)基金資助項(xiàng)目(2016M601606)
【分類號(hào)】：D917;F272.91

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本文編號(hào)：1998565