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企业内部控制的有效性与管理层凌驾问题研究 被引量:6

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摘要 本文从影响内部控制有效性进而导致管理层凌驾的视角,研究管理层凌驾内部控制产生的原因。研究表明,董事会规模大小、第一大股东持股比例的高低等方面对上市公司发生管理层凌驾问题有重要影响。
出处 《管理现代化》 CSSCI 北大核心 2012年第4期59-61,共3页 Modernization of Management
基金 教育部人文社科规划基金项目(项目编号:11YJA630154) 山西省软科学研究项目(项目编号:2011041069-04)
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