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《Collected Essays on Finance and Economics》 2009-01
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Shareholding Structure,Disclosure of Internal Control & Enterprise Value

LIN Zhong-gao,XU-Hong,TANG Liang (Accounting Department,Anhui University of Technology,Ma'anshan 243002,China)  
The paper chooses 300 A shares listed companies in Shanghai and Shenzhen stock exchange as samples to do regression analysis.Through literature collected,we choose equity concentration ratio,institutional investor equity ratio,management equity ratio and Tobin's Q as variables to substitute shareholding structure and enterprise value respectively.In addition,we substitute internal control disclosure index for the disclosure of corporate internal control.Finally,we examine how shareholding structure and enterprise value affect the disclosure of corporate internal control.
【CateGory Index】: F832.51;F224
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