期刊文献+

直接所有权与最终所有权

Direct Ownership and Ultimate Ownership
下载PDF
导出
摘要 以往对企业所有权的研究都是基于直接所有权进行的,然而对集团公司的关注,使得对最终所有权的研究日益受到重视。以雅戈尔集团股份有限公司为例,介绍公司的直接所有权结构、最终控制人的识别以及最终控制人现金流权与控制权的分离情况。 All research on ownership structure is on the basis of direct ownership in the past. But now the ultimate ownership becomes the focus because more attentions haste been paid to modern corporations. In this paper, we will take Limited Group Corporations of Youngor as an example to tell you how to analyze its direct ownership structure, how to recognize its ultimate owner, and how to calculate the separation between cash flow right and control right.
作者 郑爱华 谢梅
出处 《石家庄经济学院学报》 2006年第2期236-238,共3页 Journal of Shijiazhuang University of Economics
关键词 直接所有权 最终所有权 现金流权 投票权 direct ownership ultimate ownership cash flow right voting right
  • 相关文献

参考文献7

  • 1刘芍佳,孙霈,刘乃全.终极产权论、股权结构及公司绩效[J].经济研究,2003,38(4):51-62. 被引量:709
  • 2赖建清,吴世农.我国上市公司最终控制人的现状研究[M].厦门:厦门大学出版社,2004.
  • 3La Porta,R.,F.Lopez-de-Silanes,and A.Shleifer,Corporate Ownership around the World[J].Journal of Finance,1999,(54):471-518.
  • 4Mara Faccio and Larry H.P.Lang,The ultimate ownership of Western European corporations[J].Journal of Financial Economics,2002,(65):365-395.
  • 5Claessens,Stijn,Simeon Djankov,and Larry H.P.Lang.The separation of ownership and control in East Asian Corporations[J].Journal of Financial Economics,2000,(58):81-112.
  • 6Heitor Almeida and Daniel Wolfenzon.A Theory of Pyramidal Ownership and Family Business Groups[M].New York University and the National Bureau of Economic Research,Working paper.2005.
  • 7雅戈尔集团股份有限公司年报来自"上海证券交易所网站".

二级参考文献1

共引文献708

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部