Based on the Theory of Law and Finance, the empirical study finds that listed companies Investor-relations could affect obviously corporate’ market value positively, but couldn’t affect obviously corporate governance and accounting performance.
然而,实证检验结果发现,上市公司投资者关系对公司市场价值产生了显著的正向影响,但对公司治理水平、会计业绩均无显著影响。
参考来源 - 投资者关系管理、公司治理与企业业绩·2,447,543篇论文数据，部分数据来源于NoteExpress
这种弱改善的会计业绩可能源于投资收益的及时发现。
The weak improvements in accounting performance may be caused by the fact that the benefits of investment take time to realize.
本文的第六章研究了控制权转移导致的会计业绩变化。
Chapter 6 in this dissertation studies the change of accounting performance after control transfer.
配股资金被大股东占用对公司的长期会计业绩与市场业绩均带来负面的影响。
The company with less remaining unused capital has the worse accounting performance but better stock returns.
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