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大股东持股、掏空行为与审计费用 被引量:1

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摘要 本文选取了2004-2009年上海、深圳两个证券交易所上市的所有A股来自民营企业的上市公司相关数据,实证分析了我国上市公司的大股东持股比例、掏空行为对审计费用的影响。结果发现,控股股东掏空行为与审计收费正相关,审计费用随着控股股东的持股比例呈现先下降,后上升,再下降的关系。
作者 罗春华
出处 《中外企业家》 2011年第5X期92-94,共3页 Chinese and Foreign Entrepreneurs
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