Research on changes of corporate financial governance after the split share structure reform

被引：0
|
作者：
Huang Qinghua [1 ]
Duan Wanchun [1 ]
机构：
[1] Kunming Univ Sci & Technol, Sch Management & Econ, Kunming, Peoples R China
来源：
INFORMATION SCIENCE AND MANAGEMENT ENGINEERING, VOLS 1-3 | 2014年 / 46卷
关键词：
Split share structure reform; financial activities; financial governance;
D O I：
10.2495/ISME20130861
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
As a process of institutional change, the split share structure reform will affect financial governance of listed companies within the external environment. Through analysis of financial activities such as ownership structure, financing, dividend policy, mergers and acquisitions, incentive and constraint the share reform of listed companies, the paper research changes in financial governance of listed companies after the split share structure reform. At last, it evaluates the effectiveness of the split share structure reform from the aspects of corporate financial governance.
引用
收藏
页码：667 / 673
页数：7
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