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da gu dong li yong guan lian jiao yi mou qu kong zhi quan si li de dong yin fen xi ji yu jiao yi cheng ben li lun
Author(s): 
Pages: 33-35
Year: Issue:  6
Journal: Finance and Accounting Monthly

Keyword:  交易成本大股东控制权私利关联交易内部控制;
Abstract: 本文利用交易成本的相关理论,分析了上市公司大股东利用关联交易为自身谋取控制权私利的实质性原因。研究结果表明交易成本的四个相关因素(人的有限理性、投机自利行为、行为的不确定性以及隐性成本的节约)是造成上市公司大股东频繁利用关联交易获取控制权私利的内部原因。
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