| 股权结构与上市公司高管违规行为——我国上市公司高管"落马"现象的经验分析 |
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| 引用本文： | 张栋,王秀丽,姜锡明.股权结构与上市公司高管违规行为——我国上市公司高管"落马"现象的经验分析[J].山西财经大学学报,2007,29(5):79-85. |
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| 作者姓名： | 张栋 王秀丽 姜锡明 |
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| 作者单位： | 1. 西安交通大学,管理学院,陕西,西安,710049
2. 新疆财经学院,会计系,新疆,乌鲁木齐,830012 |
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| 基金项目： | 新疆教育厅创新研究群体基金;新疆财经学院科研基金重点项目 |
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| 摘 要： | 文章选取了2000—2005年间公开披露高管违规的25家A股上市公司为样本，对我国上市公司股权结构与高管违规之间的关系进行的经验分析表明：国家股比例与高管违规具有显著正相关性，法人股比例和高管持股比例与高管违规之阃不存在显著相关关系，流通股比例和控股股东持股比例与高管违规呈显著负相关关系。研究表明，要抑制高管违规，当前股权分置改革的过程中，一股独大并非一定就是不好，重要的是加强对控股股东监管和外部投资者利益保护，股权分置改革必须与投资者保护相结合。
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| 关 键 词： | 股权结构 上市公司 高管违规 Logistic回归 |
| 文章编号： | 1007-9556(2007)05-0079-07 |
| 修稿时间： | 2007年4月2日 |
Share Structure and Top Manager Fraud of Listed Companies——Empirical Analysis Based on Chinese Cases in Listed Companies |
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| ZHANG Dong,WANG Xiu-li,JIANG Xi-ming.Share Structure and Top Manager Fraud of Listed Companies——Empirical Analysis Based on Chinese Cases in Listed Companies[J].Journal of Shanxi Finance and Economics University,2007,29(5):79-85. |
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| Authors: | ZHANG Dong WANG Xiu-li JIANG Xi-ming |
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| Abstract: | This study empirically tests the relationship between share structure and top manager fraud by choosing 25 A-share listed companies penalized by China Securities Regulatory Commission for top manager fraud spanning from 2000 to 2005 and the corresponding 25 matched companies as research samples.The results show: the state shares are significant positively related to the likelihood of top manager fraud,while the percentage of tradable shares and the largest shareholder shares are negatively associated with the occurrence of top manager fraud; the percentage of legal person shares and the top manager shareholding shares are no significant correlation with top manager fraud. |
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| Keywords: | share structure listed companies top manager fraud Logistic Regression |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
