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股权制衡、关联交易与企业价值

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摘要 本文选择2010-2015年我国沪深两市A股发生关联交易的制造业上市企业为研究对象,分析了股权制衡、关联交易与企业价值三者之间的关系。研究表明:企业的大规模关联交易不利于企业价值的提升,即关联交易规模与企业价值之间显著负相关;股权制衡能正向调节关联交易规模与企业价值之间的关系,即股权制衡抑制了关联交易规模与企业价值之间的负相关。
作者 邢丽微 李卜
出处 《财会通讯(下)》 北大核心 2017年第8期43-46,共4页 Communication of Finance and Accounting
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