债务和股权是两种不同性质的治理模式，在协调投资者与企业的关系方面，它们表现出明显区别的特征。
Debt and equity are two kinds of governance mode with different character; they express obvious different features in coordinating relationship between investors and firms.
本文以沪深两地上市公司为样本实证检验了引发财务重述的治理诱因以及投资者关系管理的调节效应。
We use the sample of Chinese listed companies to examine the governance reasons for financial restatements and the moderating effect of investor relations management.
投资者关系管理属于中国证券市场的新生事物，但已成为世界各国上市公司规范治理的重要内容。
Investor relation management belongs to a new thing on China's securities market, however it has already become an important content of standard governance to listed firms all around the world.
投资者关系管理作为一种在有效信息沟通基础上增进公司价值的机制，是公司治理的一项前沿性课题。
The investor relationship management is a new problem in corporate governance. It is a mechanism which can promote the value of the listed company on the base of the valid information communication.
现代公司治理的核心是如何保护投资者权益，融洽股东与经营者的关系。
The essence of corporate governance is protecting the benefit of investors and dealing with the relations both shareholders and operators.
现代公司治理的核心是如何保护投资者权益，融洽股东与经营者的关系。
The essence of corporate governance is protecting the benefit of investors and dealing with the relations both shareholders and operators.
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