Show simple item record

dc.contributor.advisor沈艺峰
dc.contributor.author于芝欢
dc.date.accessioned2018-12-05T01:00:39Z
dc.date.available2018-12-05T01:00:39Z
dc.date.issued2017-11-01
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/167074
dc.description.abstract针对上市公司现金持有问题,学术界提出了四个相关的假说,即交易动机假说、预防动机假说、税收动机假说以及代理成本假说。同时,学者们注意到文化因素作为社会学的一个重要内容,与经济制度和法律制度等同样在个人和公司层面的财务决策中起到相当重要的作用。近来,关于社会学与资本市场的相关研究被拓展到社会规范与企业财务政策的研究范围里。那么社会规范对资本市场中公司的现金持有量是否会同样产生重要的影响?目前国内相关学者对社会规范与资本市场关系的研究仅限于社会规范与机构投资者持股比例的关系,还未探讨社会规范与现金持有量的相关关系。从社会规范的视角对公司现金持有量加以研究,不仅从新的角度更加丰富影响上市公司现金持有量...
dc.description.abstractThe academia has put forward four hypothesis toward the influence of listed companies’ cash holding issues, which are transaction motivation hypothesis, prevention motivation hypothesis, tax motivation hypothesis and agency cost hypothesis. Meanwhile, scholars have noted that cultural factors, same with the economic system and legal systems in sociology, play an important role in financial decisio...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=56652&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=62050
dc.subject社会规范
dc.subject现金持有量
dc.subject机构投资者
dc.subjectSocial Norms
dc.subjectCash Holding
dc.subjectInstitutional Investor
dc.title社会规范对公司现金持有量影响的实证研究
dc.title.alternativeThe Effect of Social Norms on Cash Holding:A Study from Chinese Listed Companies
dc.typethesis
dc.date.replied2017-05-16
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_财务学
dc.description.note学号:32120141150671


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record