股权集中度

股权集中度与盈余管理呈U形关系，董事会规模与盈余管理呈U形关系，及与假设相符。

Ownership concentration and earnings management is a U-shaped relationship , board size and earnings management was U-shaped relationship , and consistent with the assumptions .

另外，本文发现资产负债率以及股权集中度与CEO更换显著正相关。

Moreover , this study find that CEO turnover decision is related positively to the asset-liability ratio significantly , the same as to the ownership concentration .

国有股比例、股权集中度分别与资产负债率呈显著U形关系；高管持股比例、企业变现能力、资产抵押价值、经营风险与资产负债率无显著相关性；

The proportion of the state-owned share and the concentration of ownership respectively has a significant correlation with asset-liability ratio in a shape of " U ";

实证结果表明股权集中度、风险投资、独立董事、债务资本市场对IPO盈余管理均存在着显著影响。

The empirical results show that ownership concentration , venture capital , independent directors as well as debt capital markets can significantly affect IPO earnings management .

研究发现股权集中度、少数股东联盟、CEO任期、总经理董事长独立性和法制环境等因素在不同程度上对财务舞弊行为产生影响。

We conclude a result that factors of the ownership concentration , league of minor shareholders , CEO tenure , CEO duality and the law have effects on financial fraud .

文章选取2002&2004年50家浙江民营上市公司的面板数据作为研究对象，以ROE值作为经营绩效评价指标，从股权集中度、股权构成两方面探讨了公司股权结构与经营绩效之间关系。

The pooled data of 50 companies from 2002 to 2004 is used in analysis . The correlation is examined from two aspects : the ownership concentration and the ownership constitution . ROE is used to analyses corporate performance .

农业样本上市公司前五大股东持股比例总和CR5所代表的股权集中度与公司绩效呈现倒U型特征；

Equity concentration ratio CR5 which is the sum of shares of the leading five shareholders and corporate performance present an inverse-U shape .

然后借鉴LLSV的一个理论模型，从理论上推导出股权集中度和投资者保护水平对会计信息披露质量的影响，并从微观层面构建了一个投资者保护指标体系以刻画上市公司的投资者保护水平。

Then , we take example of a theoretical model of LLSV to deduce how the ownership concentration and investor protection affect the disclosure quality . Furthermore , we have constructed a micro-level investor protection index to describe the listed companies ' investor protection level .

股权集中度高。

The lastly , the concentration rate of shares is high .

医药上市公司股权集中度与绩效的关系研究

The Relationship Between Equity and Corporate Performance of Medical Listed Companies

资本结构与股权集中度显著正相关。

Concentration of share is significantly positively related to capital structure .

上市公司股权集中度影响因素实证分析

Positive analysis on equity concentration influence factor of listed companies

股权集中度越高，上市公司越愿意分配；

The company with higher stock concentration is more prefer to allot .

股权集中度、投资者保护与公司绩效

Concentration Ratio of Shares 、 Investor Protection and Corporate Performance

股权集中度显著影响公司业绩。

Ownership concentration has significant effect on corporate performance .

股权集中度与公司资本结构存在显著负相关关系。

Capital structure is negatively related to ownership concentration .

股票流通度与股权集中度有不稳定的显著影响；

Degree of circulating stock and centralization of shareholder bring erratic powerful impact ;

股权集中度越高的上市公司越容易发生财务舞弊；

There is significant correlation between degree of ownership concentration and financial fraud ;

国有股减持有助于降低国有企业的股权集中度，从量上优化国有企业的股权结构。

Reducing state-owned share is helpful to reduce the degree of ownership concentricity .

上市公司实际控制人、股权集中度与业绩之间的关系

The Relation between Actual Controller 、 Ownership Concentration and Performance of Listed Firms

股权集中度与债务比率正相关；

Debt ratio is positively related to ownership concentration ;

家族企业股权集中度绩效实证研究

Empirical Research on the Family Company Concent ratio n Ratio of Shares and Performance

企业股权集中度的决定因素

Factors Influencing the Concentrated Extent of Corporate Ownership

第3章为股权集中度与企业绩效相关理论，本部分介绍了股权集中度与公司治理绩效的一些相关理论。

The third chapter introduces some related theories of ownership concentration and management performance .

股权集中度与企业的盈利绩效和市场绩效都存在显著的正相关关系。

There is a significant positive correlation between concentration degree of ownership and profit performance .

我国高技术上市公司股权集中度研究

The Research on Ownership Concentration of Chinese

股权集中度与会计信息质量相关性的实证研究

An Empirical Research on the Relationship between the Quality of Accounting Information and Ownership Concentration

第二章，股权集中度与企业绩效相关理论。

The second chapter is about the related theory of ownership concentration and enterprise performance .

在股权集中度和股权制衡度相同的条件下，上市公司的规模与企业的绩效之间存在正相关关系。

Otherwise , there is a positive relationship between firm size and performance of listed companies .

结果发现，股权集中度越高，发生财务重述的概率越低；

The finding suggests that firms with higher ownership concentration have a smaller probability to restate ;