The Study on the Effect of the shareholder structure reform of Listed Companies on the Basics of Accounting Research Method
On the basics of event study, the effect before and after the shareholder structure reform of 41 listed companies is compared and studied by Accounting Research Method, and author finds that the shares of sample companies gain positive abnormal returns in the even window of shareholder structure reform and there are improvements in companies short-term performances and values, which proves that before shareholder structure reform, share reforms work better on the companies with larger proportion of non-tradable shares in total shares than the companies with lower proportion of nontradable shares in total shares.
split share structure listed company check and balance of share ownership management of company
Yongyong Zhu
College of education, Southwest University Department of economics and business, Chongqing Education College Chongqing, China
国际会议
成都
英文
20-24
2010-07-09（万方平台首次上网日期，不代表论文的发表时间）