控制权私有收益问题一直是公司财务领域的重要研究课题之一,可谓成果累累。
Private benefits of control have always been one of the most important research topics in the area of corporate finance. It had got brilliant achievements.
根据信息不对称理论,大股东具有利用控制权侵害中小股东的利益、获取控制权私有收益的动机。
According to the information asymmetry theory, major shareholders have the motivation to against the interests of small and medium-sized shareholders and obtain earnings by using control.
本文比较分析了度量控制权私有收益的不同方法,构建了控制权发生转移的数据库,计算了中国上市公司的控制权私有收益。
This paper evaluates the private benefits of control with the help of transfer price difference between the controlling block and the non-controlling block of a company within same year.
获取控制权转移私有收益不仅导致控股股东侵害小股东利益,而且导致公司价值和成长潜力的降低。
Obtaining private benefits of control transfer not only harms the benefits of minority shareholders, but also decreases corporate value and growth potentiality.
通过对于2004年到2006年间上市公司控制权转移私有收益的实证研究发现,控制权转移私有收益水平约占上市公司所有者权益的34.5%。
The empirical results in Chinese listing companies from 2004 to 2006 show that, on average, private benefits of control transfer contributes 34.5% of owner's equity.
对公司资源的控制权所带来的控制权转移私有收益已成为现代公司治理研究的核心内容。
Private benefits of control transfer brought out from the control over corporate resources has become a core content in modern governance.
对公司资源的控制权所带来的控制权转移私有收益已成为现代公司治理研究的核心内容。
Private benefits of control transfer brought out from the control over corporate resources has become a core content in modern governance.
应用推荐