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大股东侵占小股东利益的条件及其实证分析 被引量:1

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摘要 本文通过模型说明大股东具有侵占公司和小股东利益的必然性,但在现实中,大股东侵占公司和小股东利益还是受到无风险银行存款利率、大股东股份比和市盈率等条件制约,并对此进行了实证分析。
作者 柏培文
出处 《广西金融研究》 2008年第9期38-40,24,共4页 JOurnal of Guangxi Financial Research
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