| 上市公司信息披露质量与超控制权收益关系的实证研究 |
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| 引用本文： | 刘立燕,陈杰. 上市公司信息披露质量与超控制权收益关系的实证研究[J]. 江汉大学学报(社会科学版), 2011, 28(1): 63-67 |
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| 作者姓名： | 刘立燕 陈杰 |
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| 作者单位： | 1. 江汉大学,商学院,湖北,武汉,430056
2. 深圳证券交易所,上市推广部,广东,深圳,518010 |
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| 基金项目： | 教育部人文社科青年项目"控股股东超控制权收益的成因与规制研究:以中国上市公司为例"，湖北省统计局科研计划项目"信息披露质量与我国上市公司超控制权收益关系的实证研究" |
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| 摘 要： | 对2005-2007年深圳证券交易所发生控制权转让的上市公司的实证研究显示,控股股东的超控制权收益水平与上市公司股权转让期间信息披露质量的平均水平显著负相关,对最终控制人的股权制衡情况与超控制权收益显著正相关。研究表明,加强对上市公司控制权转让期间的信息披露的监管,以及构造对最终控制人进行股权制衡的结构,可以显著降低控股股东侵害中小投资者而获得的超控制权收益的水平。
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| 关 键 词： | 超控制权收益 信息披露质量 终极控制人 |
Empirical Research on Relationship between the Quality of Information-disclose and the Profit of Dominant Control Right by Listed Companies |
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| LIU Li-yan,CHEN Jie. Empirical Research on Relationship between the Quality of Information-disclose and the Profit of Dominant Control Right by Listed Companies[J]. Journal of JIanghan University:Social Sciences, 2011, 28(1): 63-67 |
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| Authors: | LIU Li-yan CHEN Jie |
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| Affiliation: | LIU Li-yan1,CHEN Jie2(1.School of Business,Jianghan University,Wuhan 430056,Hubei,China,2.Dept.of Marketing Promotion,Shenzhen Stock Exchange,Shenzhen 518010,Guangdong,China) |
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| Abstract: | Empirical research on the shifting of the control right among listed companies taking place in 2005 to 2007 in Shenzhen Stock Exchange shows that the profit level of the controlling shareholders' dominant control right is negatively correlated with the average level concerning the quality of information-disclose during the shifting of the control right and positively correlated with controlling the end controllers' share and with the profit of dominant control right.The research shows that to strengthen the... |
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| Keywords: | profit of dominant control right quality of information-disclose end controller |
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