{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

三友会计论丛(第14辑):上市公司大股东行为研究

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

三友会计论丛(第14辑):上市公司大股东行为研究

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Content Description

《三友会计论丛(第14辑):上市公司大股东行为研究》试图全方位地调查我国上市公司大股东的行为。《三友会计论丛(第14辑):上市公司大股东行为研究》所做的调查建立在理论分析的基础上进行的。《三友会计论丛(第14辑):上市公司大股东行为研究》构建了两个模型来分析大股东的可能的行为:掏空、支持、减持、质押、股利政策及其企业创新的影响。随后在理论的指导下进行了相关的调查(实证和案例)研究。《三友会计论丛(第14辑):上市公司大股东行为研究》除了第一部分的概念界定、资本市场背景描述之外,其他部分都坚持采用实证研究的范式,对数理推导和实证过程都加以描述,供读者验证。
Author Description

黄志忠,男,1967年生,福建仙游县人。2004年毕业于厦门大学,获管理学博士学位。1998年至2004年在厦门大学会计系任讲师,2004年至2009年在汕头大学商学院任副教教、教授,2009年至今在南京大学商学院会计系任副教授。在《经济研究》、《管理世界》、《管理科学学报》、《管理工程学报》、《会计研究》、《金融研究》、《南开管理评论》、《国际教育管理》(International Journal of Management in Education)等国内外学术期刊发表论文30多篇,曾担任《经济研究》、《中国会计与财务研究》(香港)、《南开管理评论》、《金融研究》等期刊匿名审稿人。主持国家自然科学基金项目1项,广东省自然科学基金项目2项。曾获得教育部中国高等院校人文社会科学优秀成果奖三等奖。已出版专著一部,并获得辽宁省优秀图书一等奖。
Catalogue

1 引论
1.1 大股东的界定
1.2 大股东控制权的形成
1.3 大股东的代理问题
1.4 大股东侵害的法律问题

2 大股东的行为抉择
2.1 掏空还是支持
2.2 股权流通与大股东掏空决策
2.3 减持,抑或质押

3 大股东掏空行为研究
3.1 大股东掏空与上市公司现金股利政策
3.2 股权结构、业绩与大股东掏空

4 大股东减持行为研究
4.1 大股东减持股份的动因
4.2 大股东在减持过程中操纵股价的行为研究1
4.3 大股东在减持过程中操纵股价的行为研究2

5 大股东质押行为研究
5.1 大股东质押股权的动机
5.2 大股东对上市公司的支持与股权质押——一个案例分析

6 大股东行为的经济后果
6.1 大股东掏空行为对薪酬制度的影响
6.2 大股东掏空、股权质押对企业创新的影响
主要参考文献
索引
Book Abstract

《三友会计论丛(第14辑):上市公司大股东行为研究》:
然而,上述公司治理与监管问题却可能因为不同的产权制度安排而有所减轻。在国有股“一股独大”的情况下,上市公司的国有主体地位得以保障,从而被置入自新中国建立以来而形成的国有企业监管框架。政府直接选派公司董事长和总经理,公司需要严格按照国家的相关法律和制度建立董事会、监事会、职工代表大会、工会、党团组织和监察与审计机构等,从而使公司日常营运被置于一种严密且复杂的监控网中。一方面,公司CEO个人很难通过转移公司资产来最大化自己的个人私利,除非他的行为得到政府相关部门的批准;另一方面,作为公司大股东的政府,在总体上缺乏掏空上市公司的动机。相比之下,由中央直接控制的国有上市公司,其掏空上市公司的动机最弱;而由地方政府控制的上市公司因地方政府与中央政府所关注利益的差异而可能产生侵占上市公司利益的动机,尤其是省市一级以下的第三层国有资产管理局控制的基层国有企业。
在国有法人控股的上市公司中,其所面临的监管框架与国有股控制的上市公司一般无异,只是政府退居更为次要的地位。但国有法人与政府直接控制的利益动机显然并不完全一致。政府对国有法人在经济指标方面的考核压力使其产生了强烈的保护自身投资利益的动机。因此.利用合法途径获取上市公司的利益便成为国有法人保护自身利益的首选,如现金股利方式。但由于这类公司相对于政府直接控制的公司而言,也许是由于专家治理公司的缘故,其公司经营的业绩指标通常要好于由政府直接控制的上市公司。刘芍佳等(2003)的研究表明,国有法人控股的上市公司在年利润、净资产利润率、投资资本的经济增值率、销售增长等四项绩效指标上显著优于政府直接控股(国资局控股)的公司。因此,国有法人控股的公司治理通常要好于政府直接控股和社会法人控股的公司。
由社会法人控股的上市公司在投资人利益动机与监管框架上都显著不同于由政府直接或间接控制的国有股和国有法人股公司。由于社会法人股的投资人是私人家族或个体,所以,这类公司具有强烈的最大化自身私利的动机,而不顾这一动机是否会牺牲其他投资人的利益。在监管框架方面,这类公司在公司治理的法律制度尚不健全的过去和现在,几乎完全脱离于国有企业所面临的相同的监管框架而完全被私人或其家族所操控。这些企业可以没有党组织,可以没有职工代表大会,更没有纪委或监察系统,其他的相应监管机制亦不健全。换言之,这类企业只要能够满足公司法、证券法和税法的约束,几乎可以不受任何其他方面的制约。这就使得这类公司不仅具备了“掏空”上市公司的动机,而且具备了“掏空”上市公司的条件。其所孕育的风险也许早已超出了人们的想象。近年来,由中国证监会牵头查出的一系列大案或要案通常都与社会法人股控制的上市公司有关。而且,这类案件一经查处,往往便到了后果难以挽回的崩溃的边缘,由此产生了巨大的社会成本。也许目前已被查处的案件还只是“冰山一角”,如德隆系、鸿仪系控制的多家上市公司,但已然让人“毛骨悚然”。
……

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review
  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Review

Yami Yami

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book