Firstly, foundation, means, process and market reaction of the interest transfer are analyzed based on expounding its meaning and mechanism. Thus the theory system of this dissertation is established.
首先,文章从大股东利益转移的内涵和机理入手,初步分析上市公司利益转移的基石、手段、过程及市场效应,建立全文的理论框架。
参考来源 - 上市公司利益转移行为研究These benefit transfer after M&A makes great effects to the performance of the acquiring firms.
这些大股东的利益转移行为严重影响了上市公司并购后的业绩。
参考来源 - 并购方终极控股股东特征和并购绩效研究·2,447,543篇论文数据，部分数据来源于NoteExpress
它忽略了国际体系中权力和利益转移的复杂性。
It defies the complexities of the shifts in power and interests in the international system.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
当年占用关联方资金较少的上市公司，则更多的利用关联担保实现利益转移。
Those listed companies which occupied the connected fund less, may provide more connected guarantee to transfer interest.
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