摘要
上市公司治理与关联交易关系的研究一直是我国学者所关注的热点问题。采用定性分析和定量分析相结合的元分析方法,对2004—2011年关于上市公司治理与关联交易关系的实证研究文献进行二次统计分析。元分析的结果显示,控股股东持股比例、董事会规模与关联交易之间呈正相关关系,独立董事比例与关联交易之间呈负相关关系。
Research on the relationship between corporate governance of listed companies and related transaction is a hot topic concerned by Chinese scholars for a long time. Combining qualitative analysis and quantitative analysis, meta-analysis is applied to accomplish secondary statistic and analysis on empirical research literatures of the relationship between corporate governance of listed company and related transaction from 2004 to 2011. The result of meta-analysis show~ that the percentage of controlling shareholder and the scale of directorate are both positively correlated with related transaction, and the percentage of independent director is negatively correlated with related transaction.
出处
《沈阳工业大学学报(社会科学版)》
2012年第1期55-57,80,共4页
Journal of Shenyang University of Technology(Social Sciences)
基金
国家社会科学基金资助项目(05BJY004)
教育部社会科学基金资助项目(09YJA630101)
关键词
元分析
上市公司
公司治理
关联交易
董事会规模
独立董事
meta-analysis
listed company
corporate governance
related transaction
scale of directorate
independent director