《The influence of institutional investors on myopic R&D investment behavior》述评

被引:0
|
作者
胡盛昌 [1 ,2 ]
干胜道 [2 ]
机构
[1] 福建工程学院管理学院
[2] 四川大学工商管理学院
关键词
机构投资者; 盈余管理; 短视; 异质性;
D O I
10.13894/j.cnki.jfet.2012.03.016
中图分类号
F275 [企业财务管理];
学科分类号
1202 ; 120202 ;
摘要
机构投资者作为证券市场中的重要力量,越来越受到理论界和实务界的关注。论文对宾夕法尼亚大学沃顿商学院会计学教授布赖恩-布希(Brian Bushee)的论文"The influence of institutional investors on myopic R&D investment behavior"(机构投资者对企业短视研发投资行为的影响,以下简称Bushee(1998))进行评价并提出相关的建议和研究方向。
引用
收藏
页码:34 / 37
页数:4
相关论文
共 9 条
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  • [4] The influence of institutional investors on myopic R&D investment behavior
    Bushee, BJ
    [J]. ACCOUNTING REVIEW, 1998, 73 (03): : 305 - 333
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