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書封 大股东股权质押、治理环境与年报及时性研究
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大股东股权质押、治理环境与年报及时性研究

Author
：
富钰媛 (著)
Publisher
：
南开大学出版社有限公司
Published
：
2025/02/17
Format
：
PDF
Category
：
Business & Management & Finance ; Academic Books
Subject
：
Social Sciences
ISBN
：
9787310066674
Read Aloud
：
Due to copyright restrictions, this book does not support read aloud

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本书探讨了大股东股权质押对上市公司年报及时性的影响。通过分析股权质押与年报及时性的关系，书中揭示了不同治理环境下这种关系的变化，并探讨了其经济后果。书中还讨论了内外部治理角色对这种关系的影响。通过实证分析，书中发现大股东股权质押对年报及时性的负面影响主要存在于治理水平较低的公司中，并探讨了这一现象的经济后果。研究结果为理解股权质押与信息披露的关系提供了新的视角，对企业管理者和政策制定者具有重要的指导意义。
  • Place of Publication ： 中國大陸
  • Language ： 簡體中文
大股东股权质押、治理环境与年报及时性研究

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