2) embezzlement of funds
资金占用
1.
This paper analyzes the relation between control rights and embezzlement of funds.
本文从掏空的视角对控制权与资金占用的关系进行实证分析,研究发现:私人终极控制的上市公司中资金占用规模显著高于国家终极控制的上市公司;集团控制的上市公司中资金占用规模显著高于非集团控制的上市公司;控股股东持股比例越高,上市公司中资金占用规模越小;其他大股东持股比例越高,上市公司中资金占用规模越小。
3) Fund Embezzlement
资金占用
1.
Using a sample of 440 A-share private listed companies in China from 2003 to 2006, we find that private companies that went public indirectly have a higher probability and degree of controlling shareholders’ fund embezzlement problem than those that went public directly, the indirect listed companies also pay less cash dividends than direct listed companies.
通过对我国440家民营上市公司2003-2006年的数据进行分析,我们发现,与直接上市公司相比,借壳上市公司的控股股东资金占用发生的概率更高、程度更严重,同时借壳上市公司的现金股利分配更低。
4) fund appropriation
资金占用
1.
Study on fund appropriation of major shareholder of listed companies in Heilongjiang province;
黑龙江省上市公司大股东资金占用状况研究
2.
Based on the data of all Chinese A-share non-financial listed companies from 2004 to 2006, this paper investigates the relationship among corporate governance,fund appropriation and earning manipulation by employing Generalized Least Squares(GLS) and Two-stage Generalized Least Squares(TGLS).
本文采用2004至2006年中国A股非金融类上市公司数据,运用广义最小二乘法及二阶段广义最小二乘法等实证研究方法,深入研究了上市公司的公司治理、资金占用与盈余管理之间的关系。
5) Capital occupying
资金占用
1.
Research on Legal Governance of Capital Occupying from Affiliated Transactions;
关联交易型资金占用法律治理研究
2.
Research on Financial Problems of Majority Shareholders Capital Occupying in Listed Companies;
故本文选取2000～2005年沪市所有实施了配股或增发的A股上市公司作为研究样本，从分析其他应收款净额入手，设计了募集资金占用度等指标，。
6) the Rate of Non-business Capital Occupying
资金占用率
补充资料：占用
1.占据并使用。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条