| 企业政治关联及其经济后果研究综述 |
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| 引用本文： | 安灵,白艺昕,何雪峰.企业政治关联及其经济后果研究综述[J].商业研究,2010(9). |
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| 作者姓名： | 安灵 白艺昕 何雪峰 |
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| 作者单位： | 1. 重庆理工大学,财会研究与开发中心,重庆,400050
2. 西南大学,数学与统计学院,重庆,400715 |
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| 基金项目： | 国家自然科学基金资助项目,重庆理工大学人才引进科研启动项目 |
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| 摘 要： | 政治关联在公司治理中的作用存在"支持之手假说"与"掠夺之手假说"。基于"法与金融"理论,从政治关联的广泛存在性及其产生机理出发,对政治关联于公司价值的影响路径,包括融资便利性、危机救助、税收优惠、产权保护等,及其经济后果的相关研究进行梳理,并从企业外部治理环境、所有权性质、财务行为等方面,对进一步研究方向进行了展望。
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| 关 键 词： | 政治关联 公司价值 法与金融 |
Summarizing the Political Connection of Corporate and Its Economic Consequence |
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| AN Ling,BAI Yi-xin,HE Xue-feng.Summarizing the Political Connection of Corporate and Its Economic Consequence[J].Commercial Research,2010(9). |
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| Authors: | AN Ling BAI Yi-xin HE Xue-feng |
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| Institution: | AN Ling1,BAI Yi-xin2,HE Xue-feng1 (1. Accounting College of Chongqing University of Technology,Chongqing 400050,China,2. Mathematic , Statistic College of Southwest University,Chongqing 400715,China) |
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| Abstract: | Both of the Supporting Hand Hypothesis and Privative Hand Hypothesis focus on the relationships between political connection and corporate value. Based on Law and Finance theory, this paper details the cause and existence of political connection, and also details the studies on finance, crisis salvation, preferential tax and property protection which political connection will have influence on corporate value. Further, we prospect the next step of study on external governance environment proprietary rights ... |
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| Keywords: | political connection corporate value law and finance |
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