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民营上市公司财务困境锁定的实证研究
引用本文:朱文. 民营上市公司财务困境锁定的实证研究[J]. 财会通讯, 2007, 0(11)
作者姓名:朱文
作者单位:广东技术师范学院会计学院 广东广州
摘    要:本文运用路径锁定理论,对民营上市公司财务困境形成过程进行研究,并选取在上海、深圳证券交易所公开上市且陷入财务困境的民营上市公司为样本,对民营上市公司财务困境锁定进行了实证分析。研究表明,民营上市公司财务困境存在路径锁定现象,不同类型的财务困境公司存在不同的路径锁定。

关 键 词:民营  财务困境  路径锁定

An Empirical Study on the Lock-in Effect of Financial Distress Path of Private Listed Companies
Zhu Wen. An Empirical Study on the Lock-in Effect of Financial Distress Path of Private Listed Companies[J]. Communication of Finance and Accounting, 2007, 0(11)
Authors:Zhu Wen
Abstract:Through lock-in effect theory, the article studys the formation of financial distress in private listed companies.Sampling from Shenzhen and Shanghai Stock Exchange, we pursue an empirical study in order to verify the lock-in effect in private listed company.The study demonstrates that private listed companies have lock-in effect in their financial distress path, and different type of financial distress gets different category of lock-in path.
Keywords:Private Financial distress Lock-in Path
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