Concentration ratio of Shares and the reliability of financial report haven't significant correlation with disclosure of Self-evaluation of Internal Control of listed companies.
股权集中度和财务报告可靠性与上市公司是否披露内部控制自我评价报告的相关性不显著。
The empirical results shows, there is a certain difference in state-owned listed companies and privately-owned listed companies between the concentration ratio of shares and the business performance.
实证分析结果表明,国有上市公司与民营上市公司股权集中度与绩效的关系存在一定差异。
It is found that, for all types of listed companies, debt leverages show positive effect on the corporate governance. That effect, however, varies with the concentration of the ownership.
结果发现,就上市公司整体而言,债务杠杆表现出对公司治理的正向效用,但这种效用会伴随着所有权结构的趋于集中而发生变化。
应用推荐