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上市公司股权集中度影响因素实证分析
引用本文:张涛,王丽萍. 上市公司股权集中度影响因素实证分析[J]. 财会通讯, 2006, 0(10)
作者姓名:张涛  王丽萍
作者单位:山东财政学院会计学院,山东财政学院会计学院 山东 济南 250014,山东 济南 250014
摘    要:本文以上市公司数据为样本,采用主成分法、逐步回归、方差分析等多种分析方法对我国上市公司股权集中度影响因素进行了实证分析。结果表明,上市公司股权集中度的主要影响因素为持股主体、行业分布和规模,在此基础上还对我国上市公司的治理提出了建议。

关 键 词:股权集中度  影响因素  实证分析

Positive analysis on equity concentration influence factor of listed companies
Zhang Tao Wang Liping. Positive analysis on equity concentration influence factor of listed companies[J]. Communication of Finance and Accounting, 2006, 0(10)
Authors:Zhang Tao Wang Liping
Abstract:This paper does some positive accounting research on the equity concentration influence factors of the listed companies, the author drew the conclusion by many kinds of statistical analysis methods such as principal components analysis, stepwise regression analysis and so on. Results indicate that the status of stockholders, industry and firm size have notable effects on equity concentration. On the basis of it, this paper further makes some suggestions to the corporation governance.
Keywords:Equity concentration Influence factor Positive accounting research
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