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企业房地产化的影响因素及机制研究

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摘要 文章选取2009—2018年上市公司A股数据探索企业房地产化的成因。研究发现,企业进入房地产行业套利的行为受董事联结的影响,联结企业进入房地产行业会显著提高焦点企业进入房地产行业套利的概率。进一步研究发现高经营风险、高保护性行业、低市场化程度会导致企业越容易跟随联结企业进入房地产行业套利,并且内部董事联结对该效应影响更加显著。
作者 陈永波
出处 《财会通讯》 北大核心 2021年第6期80-83,共4页 Communication of Finance and Accounting
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