摘要
在各个国家和地区不同的法律和制度背景下,家族企业具有区别于非家族企业的财务治理独特性。综述主要集中在以下方面:(1)家族企业绩效研究的代理论综述;(2)家族企业盈余质量研究的信息论综述。并指出家族企业财务研究在家族企业的界定、竞争性理论的分离、内生性检验以及样本选择性偏差等方面存在研究局限。
Under different institutional and legal backgrounds, family enterprises have their unique characteristics in the corporate financial governance structure which is different from non -family enterprises. The paper overviews the agency perspective on the performance research as well as the information perspective on the earning quality research regarding family enterprises and points out the limitations of the research on family enterprise finance.
出处
《宁波工程学院学报》
2010年第1期53-58,共6页
Journal of Ningbo University of Technology
关键词
家族企业
控股股东
公司绩效
盈余质量
family enterprise, share-holder, corporate performance, earning quality
