Show simple item record

dc.contributor.author李明辉
dc.date.accessioned2017-11-14T01:08:50Z
dc.date.available2017-11-14T01:08:50Z
dc.date.issued2004-07-20
dc.identifier.citation中央财经大学学报,2004,(07):70-75
dc.identifier.issn1000-1549
dc.identifier.otherZYCY200407015
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139901
dc.description.abstract控股股东对公司和其他股东负有诚信义务。在我国,控股股东往往凭借对上市公司董事会 和管理当局的控制操纵上市公司财务报告。为保护中小投资者利益,应当追究控股股东对虚假陈述的责 任。
dc.description.abstractControlling shareholder owes fiduciary duty to the company and minority shareholders. In China, controlling shareholders often manipulate financial reporting by take advantage of their control over public listed companies' director board and management. If the misrepresentation under controlling shareholder's control cause damages to minority shareholders, controlling shareholder should compensate the casualty's loss.
dc.language.isozh_CN
dc.subject控股股东
dc.subject诚信义务
dc.subject虚假陈述
dc.subject法律责任
dc.subjectControlling shareholder Fiduciary duty Misrepresentation Legal responsibility
dc.title论控股股东对上市公司虚假财务报告的责任
dc.title.alternativeControlling Shareholder's Legal Responsibility to Fraudulent Financial Reporting
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record