上市公司高管犯罪研究——来自中国资本市场的经验证据

发布时间：2018-06-09 03:06

本文选题：高管犯罪 + 腐败　；参考：《山西财经大学学报》2017年02期

【摘要】：从我国上市公司高管犯罪数据出发,在描述犯罪现状的基础上对其成因及后果进行探讨。研究发现:受贿、挪用公款/资金和贪污是高管犯罪最频繁的三大类型;高管犯罪主要受宏观和公司层面因素影响,且公司和个人层面犯罪、国有企业和非国有企业犯罪的影响因素存在差异;高管犯罪查处会引起市场反应,市场也会隐性捕捉到司法机构的处罚力度。
[Abstract]:On the basis of describing the current situation of the crime, this paper discusses the causes and consequences of the crime from the data of the senior executives of listed companies in our country. The study found that bribery, embezzlement of public funds and embezzlement are the three most frequent types of crimes committed by executives, which are mainly influenced by macro and corporate factors, and crimes committed at the corporate and individual levels. There are differences in influencing factors between state-owned enterprises and non-state-owned enterprises. The investigation and punishment of senior executives' crimes will cause market reaction and the market will catch the punishment strength of judicial institutions.
【作者单位】：中南财经政法大学会计学院;上海交通大学安泰经济与管理学院;
【基金】：国家自然科学基金项目(71602191) 教育部人文社会科学青年项目(15YJC790137) 中国博士后科学基金资助项目(2016M601606)
【分类号】：D917;F272.91

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