经营风险、最终控制人与非标审计意见
发布时间：2018-08-29 17:23
【摘要】：文章基于委托代理理论、公司治理理论和国内制度背景研究了最终控制人对非标审计意见的影响,研究了民营上市公司、地方国资委上市公司和中央国资委上市公司经营风险与非标审计意见关系曲线。发现民营上市公司被出具非标审计意见概率显著高于地方国资委上市公司,地方国资委上市公司被出具非标审计意见概率显著高于中央国资委上市公司;民营上市公司的经营杠杆(代表经营风险)与非标审计意见关系曲线呈U型,而地方国资委上市公司、中央国资委上市公司经营杠杆与非标审计意见关系曲线不呈U型。
[Abstract]:Based on principal-agent theory, corporate governance theory and domestic institutional background, this paper studies the influence of final controller on non-standard audit opinions, and studies private listed companies. Local SASAC listed companies and Central SASAC listed companies operating risk and non-standard audit opinion curve. It is found that the probability of non-standard audit opinions issued by private listed companies is significantly higher than that of local SASAC listed companies, and the probability of local SASAC companies issuing non-standard audit opinions is significantly higher than that of the listed companies of the Central State-owned assets Supervision and Administration Commission. The operating lever (representing the operating risk) and the non-standard audit opinion curve of the private listed company are U type, but the relationship curve between the local SASAC listed company and the Central State-owned assets Supervision Commission listed company and the non-standard audit opinion curve is not U type.
【作者单位】： 北京第二外国语学院国际商学院;
【分类号】：F271;F239.4
，
本文编号：2211899
[Abstract]:Based on principal-agent theory, corporate governance theory and domestic institutional background, this paper studies the influence of final controller on non-standard audit opinions, and studies private listed companies. Local SASAC listed companies and Central SASAC listed companies operating risk and non-standard audit opinion curve. It is found that the probability of non-standard audit opinions issued by private listed companies is significantly higher than that of local SASAC listed companies, and the probability of local SASAC companies issuing non-standard audit opinions is significantly higher than that of the listed companies of the Central State-owned assets Supervision and Administration Commission. The operating lever (representing the operating risk) and the non-standard audit opinion curve of the private listed company are U type, but the relationship curve between the local SASAC listed company and the Central State-owned assets Supervision Commission listed company and the non-standard audit opinion curve is not U type.
【作者单位】： 北京第二外国语学院国际商学院;
【分类号】：F271;F239.4
，
本文编号：2211899
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