| 股东性质、多元化类型与公司业绩关系的实证研究 |
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| 引用本文： | 张荔,施继攀,章卫东.股东性质、多元化类型与公司业绩关系的实证研究[J].当代财经,2011(1):121-128. |
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| 作者姓名： | 张荔 施继攀 章卫东 |
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| 作者单位： | 中国人民大学商学院;江西财经大学会计学院; |
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| 基金项目： | 国家社会科学基金项目“定向增发、资产收购与利益输送问题研究”(09BJY017) |
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| 摘 要： | 文章通过实证研究发现,上市公司多元化经营的程度与股权的性质有关,中央控股的上市公司非相关多元化程度显著低于地方控股和私人控股的上市公司,地方控股的上市公司非相关多元化程度与私人控股的上市公司无显著差异;上市公司多元化经营的类型与公司业绩有关,上市公司相关多元化经营的程度与公司业绩显著正相关,上市公司非相关多元化经营的程度与公司业绩显著负相关。
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| 关 键 词： | 股东性质 多元化类型 公司业绩 |
An Empirical Study of the Relationship between Shareholders' Nature,Diversified Types and Corporate Performance |
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| ZHANG Li,SHI Ji-pan,ZHANG Wei-dong.An Empirical Study of the Relationship between Shareholders' Nature,Diversified Types and Corporate Performance[J].Contemporary Finance & Economics,2011(1):121-128. |
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| Authors: | ZHANG Li SHI Ji-pan ZHANG Wei-dong |
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| Institution: | ZHANG Li1,SHI Ji-pan2,ZHANG Wei-dong2(1.Renmin University of China,Beijing 100872,2.Jiangxi University of Finance and Economics,Nanchang 330013,China) |
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| Abstract: | Through empirical study,this paper finds out that the degree of diversified operations of listed companies is related to the nature of the equity.The degree of non-related diversification of the listed companies held by central government is significantly lower than that of the local or private holding companies,while the degree of non-related diversification of local holding companies has no significant difference with that of private holding companies.It is also found that the types of diversified operati... |
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| Keywords: | nature of shareholders diverse types corporate performance |
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