| 上市公司大股东侵占发生的影响因素实证分析 |
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| 引用本文： | 邱娟. 上市公司大股东侵占发生的影响因素实证分析[J]. 科技和产业, 2012, 12(12): 128-132 |
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| 作者姓名： | 邱娟 |
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| 作者单位： | 福建农业职业技术学院经济管理系,福州,350007 |
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| 摘 要： | 首先对大股东侵占行为影响因素的研究文献做了一个综述,选取了2004年和2009年上市公司作为样本,用logistic模型实证分析了大股东侵占行为发生的影响因素,发现股权分置度变量与大股东侵占行为的发生呈重要的负相关关系,公司规模有重要的正相关关系。
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| 关 键 词： | 上市公司 大股东 侵占 |
Empirical Analysis of the Factors of Large Shareholders Expropriation Occurrence in Listed Companies |
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| QIU Juan. Empirical Analysis of the Factors of Large Shareholders Expropriation Occurrence in Listed Companies[J]. SCIENCE TECHNOLOGY AND INDUSTRIAL, 2012, 12(12): 128-132 |
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| Authors: | QIU Juan |
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| Affiliation: | QIU Juan(College of Economics and Management,Fujian Vocational College of Agriculture,Fuzhou 350007,China) |
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| Abstract: | Based on research literature of the large shareholders' expropriation behavior influence factors,a summary was made.Then selecting the 2004 and 2009 listed companies as samples and using logistic model,after empirical analysis of influencing factors of large shareholders' expropriation occurrence,we find that the variable of Equity Sub-Set Degree(ESSD) has important negative effects on happening of the large shareholders' expropriation behavior,the variable of company scale(Lnaseet representing) important positive effects. |
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| Keywords: | listed companies large shareholder expropriation |
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