摘要
以上市公司2015年财务困境好转摘星脱帽的33家公司和财务困境恶化的75家戴帽公司为研究样本,得出了前十大股东累计持股比例、第一大股东与第二大股东持股股数比值、第一至五大股东与第六至十大股东持股股数比值、前五大股东持有不流通股比例、前五大股东中持有流通股比例与财务困境变化趋势显著相关,其他股权结构指标与财务困境变化趋势不显著相关的研究结论。
The study samples were taken by the 33 companies canceling the delisting risk warning or other special treatments and 75 companies in the financial distress of the listed companies in 2015. The paper comes to the conclusion that the total share-holding ratio of the top 10 shareholders, the largest shareholder having a ratio of shares to the second largest shareholder, the ratio between the first and fifth shareholders and the sixth to the top 10 shareholders,the top five shareholders holding a non-tradable share, and the proportion of outstanding shares in the former top five shareholders have the significant correlation with the change trend of the financial distress, while other equity structures have the non-significant correlation with it.
出处
《渭南师范学院学报》
2017年第16期53-59,共7页
Journal of Weinan Normal University
基金
陕西省社会科学基金项目:西部地区财务困境公司股权结构变化趋势研究(2014P27)
陕西省教育科学"十三五"规划课题:新建地方本科院校实践教学体系研究(SGH16H205)
陕西省军民融合研究基金项目:渭南3D打印产业培育方案(15JMR04)
渭南师范学院人文社科一般项目:渭南市施工企业战略成本管理研究(16SKYB06)
渭南师范学院教育科学研究项目:新建地方院校会计学专业实践教学研究(2016JYKX008)
渭南师范学院特色学科建设项目:秦东先进制造业发展研究(14TSXK03)
关键词
股权结构
上市公司
财务困境
equity structure
listed company
financial distress
