公司治理对财务困境影响的分析

被引:10
作者
邓晓岚
陈朝晖
机构
[1] 福州大学管理学院
关键词
财务困境; 公司治理; logistic分析; jackknife方法;
D O I
10.19648/j.cnki.jhustss1980.2007.01.005
中图分类号
F275 [企业财务管理];
学科分类号
1202 ; 120202 ;
摘要
文章检验了公司治理因素对中国上市公司财务困境的解释力与预测力。实证结果显示大股东持股比例、国家股比例及独立董事的比例与公司发生财务困境的可能性呈显著负相关,违规行为和管理者代理成本与公司财务困境的危险性呈显著正相关。但是,股权制衡度、国家控股地位、高管持股比例、董事会规模和CEO的两职合一对困境发生概率无显著影响。
引用
收藏
页码:24 / 28
页数:5
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