期刊文献+

机构投资者的治理角色甄别研究评述 被引量:2

下载PDF
导出
摘要 文章系统地回顾了国内外关于机构投资者治理角色甄别的研究文献,并在此基础上对现有的国内外文献进行评述,探讨了关于机构投资者治理角色各派观点迥异的原因。建议采用合理的方法对机构投资者进行类型划分,将不同类型的机构投资者与其所处的制度背景联系起来,研究不同类型机构投资者在不同环境下对不同公司事件的影响,这样更有利于我们甄别机构投资者的治理角色。
作者 杨海燕
机构地区 广西大学商学院
出处 《会计之友》 北大核心 2013年第14期68-73,共6页 Friends of Accounting
基金 广西大学科研基金资助项目(合同编号:XBS12021)的资助
  • 相关文献

参考文献21

  • 1Ajinkya B, Bhojraj S, Sengupta P. The Association Between Outside Directors, Institutional Investors And The Properties of Management Earnings Forecasts [J]. Journal of Accounting Research, 2005(3) :343-376.
  • 2Brickley J A, Lease R C, Smith C W.Ownership structure and voting on antitakeover anmendments[J ]. Journal of Financial Economics, 1999 ( 20 ) 267-291.
  • 3Bushee B.The Myopic R&D Influence of Institutional Investor on Investment Behavior Review, 1998(73) : 305-333 Accounting.
  • 4Chen X, Harford J, Li K.Monitoring:Which Institutions Matter? [J ].Journal of Financial Economics, 2007,86:279-305.
  • 5Comett M M, Marcus A J, Tehranian H. Corporate Govemance and Payfor-Performance: the Impact of Earnings Management [J]. Journal of Financial Economics, 2008,87 : 357-373.
  • 6Ferreira M, Matos P.The Colors of Investor's Money:The Role of Institutional Investors Around The World [J]. Journal of Financial Economic, 2008,88 : 499-533.
  • 7GiUan S, Starks L.Corporate Governance, Corporate Ownership, And The Role of Institutional Investors: A Global Perspective [J ]. Journal of Applied Corporate Finance, 2003 ( 13 ) : 4-22.
  • 8Gwinyai U. Institutional Investor Preferences and Firm Value.Working paper.2008.
  • 9Ke B, Ramalingegowda S.Do Institutional Investors Exploit The Postearnings Announcement Drift7 [J]. Journal of Accounting and Economics,2005,39 : 25-53.
  • 10Potter G.Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stock Returns [J ]. Journal of Accounting Research, 1992,30:146-155.

二级参考文献253

共引文献1183

同被引文献18

引证文献2

二级引证文献1

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