Show simple item record

dc.contributor.author周泽将
dc.date.accessioned2017-11-14T01:07:04Z
dc.date.available2017-11-14T01:07:04Z
dc.date.issued2008-06-02
dc.identifier.citation云南财经大学学报,2008,(03):104-111
dc.identifier.issn1007-5585
dc.identifier.otherYNCM200803018
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138920
dc.description.abstract通过分析产权性质、第一大股东持股比例与代理成本之间的关系,实证研究结果发现产权性质对于代理成本有着显著影响,其中国有企业与非国有企业相比,代理成本显著较低。在此基础上,分别研究了第一大股东持股比例对于代理成本的影响,结论显示在国有企业中,无论使用营业管理费用率还是资产周转率作为代理变量,第一大股东持股比例均与代理成本负相关,而非国有企业仅在以资产周转率为代理变量时有着显著的负相关关系。
dc.description.abstractThrough the analysis on the relationships among the nature of property right,share ratio of the largest shareholder and agency costs,the results of empirical research show that the nature of property right has significant influence on agency costs,and the agency costs of state-owned enterprises is much lower than non-state-owned enterprises.The paper makes an analysis on the influence of the share ratio of the largest shareholder on agency costs,and the result shows that in state-owned enterprises,the share ratio of the largest shareholder is negatively correlated with agency costs no matter which proxy variable is used;in non-state-owned enterprises,significant negative correlation exists only when taking asset turnover ratio as the proxy variable.
dc.language.isozh_CN
dc.subject产权性质
dc.subject第一大股东
dc.subject代理成本
dc.subjectNature of Property Right
dc.subjectThe Largest Shareholder
dc.subjectAgency Cost
dc.title产权性质、第一大股东与代理成本
dc.title.alternativeNature of Property Right,the Largest Shareholder and Agency Costs
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record