权力强度、内部控制与大股东掏空行为抑制

被引：23

作者：

杨七中 ^{[1
,2
]}

马蓓丽 ^{[2
]}

机构：

[1] 南京大学商学院

[2] 江苏理工学院商学院

来源：

山西财经大学学报 | 2015年 / 37卷 / 07期

关键词：

权力强度; 内部控制; 掏空方式;

D O I：

10.13781/j.cnki.1007-9556.2015.07.005

中图分类号：

F271 [企业体制]; F272 [企业计划与经营决策];

学科分类号：

1201 ;

摘要：

利用2009～2013年间我国上市公司和大股东之间的资金占用、关联担保、关联销售和合资合营四类关联交易事项数据,回答三个问题:何种类型的关联交易是大股东掏空首选?内部控制对大股东的权力强度有无影响?内部控制能否抑制大股东掏空行为?研究发现:关联担保仍是大股东偏爱的传统掏空方式,资金占用方式中的非经营性资金占用呈现出功能弱化现象;大股东通过资金占用和关联担保掏空时,内部控制明显发挥对大股东权力强度和掏空行为的抑制效应。

引用

页码：47 / 59

页数：13

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