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논문 기본 정보

자료유형
학술저널
저자정보
金兰 (中国 延边大学) 金春洙 (草堂大学校)
저널정보
한국국제회계학회 국제회계연구 국제회계연구 제67집
발행연도
2016.6
수록면
139 - 158 (20page)

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초록· 키워드

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From 2010-2013 Shenzhen A-share samples, We research on the overall institutional investors and different types of institutional investors influence on the accounting information transparency. The results show that the higher overall institutional ownership, the higher information transparency. And the higher fund ownership, public pensions ownership and QFII ownership, the higher information transparency. But the higher trust company ownership, the lower information transparency.
The securities investment fund investment tends to focus on investment strategy, Insurance company Holdings in the robust and speculative investment style, QFII adhere to the value of investment, it has strong value choice ability, its role in the capital market is becoming more and more obvious, the corporate governance has produced a more significant role; Trust company and listing Corporation have very close business relations, the trust company is in a position to maintain a consistent position with the company"s managers, it has a negative impact on corporate governance. The above conclusions prove that institutional investors through their own information collection and processing advantages, making the disclosure of information is more easy to be accepted by external investors, and the transparency is higher.
With the gradual improvement of China"s capital market and the continuous development of institutional investors. The research on the corporate governance role of institutional investors has important theoretical significance and practical value with the realistic background of China.

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摘要
Abstract
Ⅰ. 绪论
Ⅱ. 文献综述与研究假设
Ⅲ. 研究设计
Ⅳ. 实证结果与分析
Ⅴ. 结论
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UCI(KEPA) : I410-ECN-0101-2017-325-000647053