摘要
交叉上市是世界经济一体化的重要表现之一。从交叉上市的价差解释出发,对交叉上市的动机理论进行综述,并从股利政策、公司控制权、公司治理、会计信息质量以及长期绩效5个方面对交叉上市的影响进行阐述,最后基于当前研究存在问题与矛盾,从粘合效应的细分以及控制权私有收益的辩证视角对进一步的研究进行展望。
Cross listing is one of the important phenomenons in the trend of world economic integration. This paper discussed the price differences and summarized the incentives of cross listing first,and then summarized the influences of cross listing from the dividend policy,controllership,corporate governance,accounting information quality and the long-run performance. At last,based on the problems in this field,we promoted some advices for further study from the dialectical perspective of the subdivision of bonding effect and the control of private benefits.
出处
《重庆理工大学学报（社会科学）》
CAS
2016年第4期63-69,共7页
Journal of Chongqing University of Technology（Social Science）
基金
重庆市教委人文社会科学项目"基于集合博弈理论的地方国有企业混合所有制改革所有权结构优化研究"(15SKJD10)
关键词
交叉上市
市场分割
粘合效应
公司治理
cross listing
segmented market
bonding effect
corporate governance
