中国矿业大学学报：社会科学版2011，Vol.13Issue(3)：76-79,84,5.
股权结构、控制权性质与亏损公司定价
Shareholding Structure,Nature of Control Rights and Pricing of Loss-making Company
于国安 1叶建华2
作者信息
- 1. 河南财经政法大学房地产学院,河南郑州450002
- 2. 西南财经大学会计学院,四川成都610074
- 折叠
摘要
Abstract
Shareholding structure and the nature of control rights are the core of the corporate governance.Whether they can affect and how they can affect loss-making companies pricing are worth studying.The authors of this paper use the loss-making company data during the period of 2006 and 2009 and find that state control has significantly negative effect on the pricing of the companies that have suffered continuous losses.Ownership concentration significantly affects the value of loss-making companies overall,especially companies with initial losses,but the effect is insignificant on the companies which are not the initial loss makers.The stock proportion restriction has no significant effect on the pricing of the loss-making companies.关键词
股权结构/控制权性质/亏损公司定价Key words
shareholding structure/nature of control right/pricing of loss-making company分类
管理科学引用本文复制引用
于国安,叶建华..股权结构、控制权性质与亏损公司定价[J].中国矿业大学学报：社会科学版,2011,13(3):76-79,84,5.
