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dc.contributor.advisor陈汉文
dc.contributor.author刘鑫
dc.date.accessioned2016-02-14T02:51:39Z
dc.date.available2016-02-14T02:51:39Z
dc.date.issued2012-06-28 15:40:34.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27954
dc.description.abstract随着经济全球化的不断加深,国界的概念对公司越来越模糊,大量的公司选择了交叉上市的方式进行融资。对于交叉上市的动机,学术界提出了各种不同的理论观点,包括市场分割假说、流动性假说、投资者基数假说和透明度假说等。其中,绑定假说认为,公司可以通过在准则、监管或者披露更为严格的交易所交叉上市,来达到提升公司治理水平的目的。通过“租借”更为严格的法律或者监管系统,这些公司可以降低原所在国因投资者保护水平低下而产生的负面影响,如国家干预、大股东侵占小股东权益、管理层机会主义行为、逆向选择等。本文分别从内部控制、管理层变更、盈余管理来三个方面来分析交叉上市所产生的约束效应,以此来检测绑定假说对A股公司的有效性...
dc.description.abstractAs the economy globalization continuously proceeds,national boundaries are blurring into each other for more and more companies, to whom cross-listing has become a very important way of financing. There are various theories about the motivation of cross-listing, such as segmentation hypothesis, liquidity hypothesis, shareholder-base hypothesis and Visibility hypothesis. Among all, the bonding hypo...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=32112&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=35057
dc.subject交叉上市
dc.subject绑定假说
dc.subject公司治理
dc.subjectCross-listing
dc.subjectBonding Hypothesis
dc.subjectCorproate Governance
dc.title交叉上市对中国A股公司的约束效应——基于绑定假说的实证研究
dc.title.alternativeThe Bonding Effects of Cross-Listing on Chinese A Share: An Empirical Study Based on Bonding Hypothesis
dc.typethesis
dc.date.replied2012-06-07
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计硕士
dc.description.note学号:17520091150979


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